Revenue and Taxation Code — Part 28 | RTC — United States — California law | Esheria

Revenue and Taxation Code

Part 28 of 36 · provisions 5,401–5,600

This section says the act is known as the Revenue and Taxation Code.

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Starting in the 1995–96 fiscal year, county-assessed property rights or interests must be placed in a separate countywide tax rate area, and the tax rate is calculated using the rates from Section 100. This section suspends a specified California constitutional subparagraph for the 2009–10 fiscal year. This section requires the county auditor to reduce certain 2009–10 property tax apportionments, transfer the reduction amounts to a county fund, and report the calculations. It also lets the Director of Finance grant limited hardship relief, requires later state reimbursement, and allows mandamus if reimbursement is not made on time. This section sets how certain railroad property tax value and revenues must be allocated among tax rate areas, counties, school entities, and related jurisdictions. Supplemental property tax revenues for 1985–86 and later years must be apportioned using the current year’s property tax apportionment factors.

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Provisions of Revenue and Taxation Code

Showing 200 of 7,200

  1. 5831.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 13. TAXATION OF MANUFACTURED HOMES [5800 - 5842] ( Heading of Part 13 amended by Stats. 1991, Ch. 796, Sec. 1. ) ## CHAPTER 5. Collection of Taxes on Mobilehomes [5830 - 5832] ( Chapter 5 added by Stats. 1980, Ch. 285, Sec. 7. )

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    The assessor must notify certain assessees when a manufactured home’s taxable value increases and must include hearing and protest information, unless an exception applies.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 13. TAXATION OF MANUFACTURED HOMES [5800 - 5842] ( Heading of Part 13 amended by Stats. 1991, Ch. 796, Sec. 1. ) ## CHAPTER 5. Collection of Taxes on Mobilehomes [5830 - 5832] ( Chapter 5 added by Stats. 1980, Ch. 285, Sec. 7. ) ## 5831. (a) Except as provided in subdivisions (e) and (f), the assessor shall, upon or prior to completion of the local roll, notify each assessee whose manufactured home’s taxable value has increased of the taxable value of that manufactured home as it shall appear on the completed local roll. (b) The information given by the assessor to the assessee pursuant to subdivision (a) shall include a notification of hearings by the county board of equalization or assessment appeals board, which shall include the period during which assessment protests will be accepted and the place where they may be filed. The information shall also include an explanation of the stipulation procedure set forth in Section 1607 and the manner in which the assessee may request use of this procedure. (c) The information shall be furnished by the assessor to the assessee personally or by regular United States mail directed to him or her at the latest address known to the assessor. (d) Neither the failure of the assessee to receive the information nor the failure of the assessor to so inform the assessee shall in any way affect the validity of any assessment or the validity of any taxes levied pursuant thereto. (e) This section shall not apply to annual increases in the valuation of property which reflect the inflation rate, not to exceed 2 percent, pursuant to Section 5813. (f) This section does not apply to increases in assessed value caused solely by changes in the assessment ratio provided for in Section 401. (Amended by Stats. 2002, Ch. 775, Sec. 41. Effective January 1, 2003.)
  2. 5832.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 13. TAXATION OF MANUFACTURED HOMES [5800 - 5842] ( Heading of Part 13 amended by Stats. 1991, Ch. 796, Sec. 1. ) ## CHAPTER 5. Collection of Taxes on Mobilehomes [5830 - 5832] ( Chapter 5 added by Stats. 1980, Ch. 285, Sec. 7. )

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    The county tax collector must issue a tax clearance certificate or conditional tax clearance certificate on application, and must issue a tax liability certificate if the stated payment condition is met. The section also sets forwarding deadlines, fee rules, and a misdemeanor for improper use of these certificates.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 13. TAXATION OF MANUFACTURED HOMES [5800 - 5842] ( Heading of Part 13 amended by Stats. 1991, Ch. 796, Sec. 1. ) ## CHAPTER 5. Collection of Taxes on Mobilehomes [5830 - 5832] ( Chapter 5 added by Stats. 1980, Ch. 285, Sec. 7. ) ## 5832. (a) (1) Upon application, the county tax collector shall issue a tax clearance certificate or a conditional tax clearance certificate. (2) Any tax clearance certificate issued shall be used to permit registration of used manufactured homes and for any other purposes that may be prescribed by the Controller. The certificate may indicate that the county tax collector finds that no local property tax is due or is likely to become due, or that any applicable local property taxes have been paid or are to be paid in a manner not requiring the withholding of registration or the transfer of registration. (3) Any conditional tax clearance certificate issued shall indicate that the county tax collector finds that a tax liability exists, the amount due, and the final date that amount may be paid before a further tax liability is incurred. The certificate shall be in any form that the Controller may prescribe, and shall be executed, issued, and accepted for clearance of registration or permit issuance on the conditions which the Controller may prescribe. (b) Within five working days of receipt of the written demand for a conditional tax clearance certificate or tax clearance certificate, the county tax collector shall forward the conditional tax clearance certificate or tax clearance certificate, showing no tax liability exists, to the requesting escrow officer. In the event the final due date of the tax clearance certificate or conditional tax clearance certificate expires within 30 days of the date of its issuance, an additional conditional tax clearance certificate or tax clearance certificate shall be completed, which has a final due date of at least 30 days beyond the date of issuance. The tax collector shall not charge a fee for the issuance of a certificate unless a previously issued tax clearance certificate or conditional tax clearance certificate expires prior to the date upon which title transfers. The fee for the issuance of a subsequent certificate with respect to that manufactured home shall be an amount equal to the actual costs of preparing and processing that certificate. (c) If the tax collector fails to comply with the demand within 30 days from the date the demand is mailed, the escrow officer may close the escrow in accordance with the provisions of subdivision (m) of Section 18035 of the Health and Safety Code. (d) Notwithstanding any provisions of law requiring the tax collector to issue a tax clearance certificate or conditional tax clearance certificate within a specified period of time, when an escrow information demand is made pursuant to Section 18035 of the Health and Safety Code for a manufactured home that has not been enrolled in the county, the tax collector shall be afforded the number of working days necessary for the assessor to determine the value of the manufactured home and for the auditor to extend tax liability. (e) The issuance, alteration, forgery, or use of any tax clearance certificate or conditional certificate in a manner contrary to the requirements of the Controller constitutes a misdemeanor. (f) (1) Prior to January 1, 2021, a person with a conditional transfer of title as described in subparagraph (A) of paragraph (4) of subdivision (d) of Section 18116.1 of the Health and Safety Code may apply to the tax collector to issue either a tax liability or tax clearance certificate. The county tax collector shall issue a tax liability certificate if the person pays the taxes reasonably owed from the date of sale as shown on the conditional transfer of title, without penalties or interest, and not to exceed the amounts attributable one year prior to January 1, 2017. (2) Upon issuance of a tax clearance or liability certificate, the applicant shall be listed as the owner of record for all local property tax purposes and the home shall not be subject to lien or seizure based on any taxes, penalties, or interest as noted on the certificate issued pursuant to paragraph (1). The tax collector shall notify the assessor and other county agencies of the change. (3) This subdivision does not relieve any owner other than the applicant from tax liability, including penalties and interest, arising from nonpayment prior to the date of sale, or prohibit a county tax collector from collecting delinquent taxes, penalties, or interest due prior to the date of sale, from any owner other than the applicant. (Amended by Stats. 2019, Ch. 488, Sec. 3. (AB 173) Effective January 1, 2020.)
  3. 5840.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 13. TAXATION OF MANUFACTURED HOMES [5800 - 5842] ( Heading of Part 13 amended by Stats. 1991, Ch. 796, Sec. 1. ) ## CHAPTER 6. Administrative and Miscellaneous Provisions [5840 - 5842] ( Chapter 6 added by Stats. 1980, Ch. 285, Sec. 7. )

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    The board must make necessary rules, regulations, and forms for administering this part and carrying out its purposes.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 13. TAXATION OF MANUFACTURED HOMES [5800 - 5842] ( Heading of Part 13 amended by Stats. 1991, Ch. 796, Sec. 1. ) ## CHAPTER 6. Administrative and Miscellaneous Provisions [5840 - 5842] ( Chapter 6 added by Stats. 1980, Ch. 285, Sec. 7. ) ## 5840. The board shall make such rules and regulations and prepare such forms as are necessary for the administration of, and to carry out the intent and purposes of, this part. (Added by Stats. 1980, Ch. 285, Sec. 7. Effective June 30, 1980. Operative July 1, 1980, by Sec. 23 of Ch. 285.)
  4. 5841.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 13. TAXATION OF MANUFACTURED HOMES [5800 - 5842] ( Heading of Part 13 amended by Stats. 1991, Ch. 796, Sec. 1. ) ## CHAPTER 6. Administrative and Miscellaneous Provisions [5840 - 5842] ( Chapter 6 added by Stats. 1980, Ch. 285, Sec. 7. )

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    The Department of Housing and Community Development must give the county assessor a monthly listing of new manufactured home registrations and titles for homes sited, or to be sited, in that county.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 13. TAXATION OF MANUFACTURED HOMES [5800 - 5842] ( Heading of Part 13 amended by Stats. 1991, Ch. 796, Sec. 1. ) ## CHAPTER 6. Administrative and Miscellaneous Provisions [5840 - 5842] ( Chapter 6 added by Stats. 1980, Ch. 285, Sec. 7. ) ## 5841. The Department of Housing and Community Development shall furnish to the county assessor of the county in which a manufactured home is sited, on or before the last day of each calendar month, a listing of all new registrations and titles to manufactured homes sited, or to be sited, in that county. (Amended by Stats. 1991, Ch. 796, Sec. 18.)
  5. 5842.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 13. TAXATION OF MANUFACTURED HOMES [5800 - 5842] ( Heading of Part 13 amended by Stats. 1991, Ch. 796, Sec. 1. ) ## CHAPTER 6. Administrative and Miscellaneous Provisions [5840 - 5842] ( Chapter 6 added by Stats. 1980, Ch. 285, Sec. 7. )

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    Specified agencies and county assessors must share information about manufactured homes, and recipients must keep that information confidential unless it is public under cited disclosure provisions.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 13. TAXATION OF MANUFACTURED HOMES [5800 - 5842] ( Heading of Part 13 amended by Stats. 1991, Ch. 796, Sec. 1. ) ## CHAPTER 6. Administrative and Miscellaneous Provisions [5840 - 5842] ( Chapter 6 added by Stats. 1980, Ch. 285, Sec. 7. ) ## 5842. The board, the Department of Motor Vehicles, the Department of Housing and Community Development and any county assessor shall exchange or otherwise provide to one another any information relevant to the regulations, titling and taxation of manufactured homes. Such information shall be held confidential by the party receiving the information, except to the extent the information is open to public inspection pursuant to Sections 408, 408.1, and 833 of the Revenue and Taxation Code, and Section 1808 of the Vehicle Code. (Amended by Stats. 1991, Ch. 796, Sec. 19.)
  6. 5900.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 14. PROPERTY TAXPAYERS' BILL OF RIGHTS [5900 - 5911] ( Part 14 added by Stats. 1993, Ch. 387, Sec. 10. )

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    This section names the part the “Morgan Property Taxpayers’ Bill of Rights” and allows that name to be used as a citation.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 14. PROPERTY TAXPAYERS' BILL OF RIGHTS [5900 - 5911] ( Part 14 added by Stats. 1993, Ch. 387, Sec. 10. ) ## 5900. This part shall be known and may be cited as “The Morgan Property Taxpayers’ Bill of Rights.” (Added by Stats. 1993, Ch. 387, Sec. 10. Effective January 1, 1994.)
  7. 5901.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 14. PROPERTY TAXPAYERS' BILL OF RIGHTS [5900 - 5911] ( Part 14 added by Stats. 1993, Ch. 387, Sec. 10. )

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    The Legislature states that better information for taxpayers and more uniform property tax appraisal and assessment practices will help improve property tax administration.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 14. PROPERTY TAXPAYERS' BILL OF RIGHTS [5900 - 5911] ( Part 14 added by Stats. 1993, Ch. 387, Sec. 10. ) ## 5901. The Legislature finds and declares as follows: (a) Taxes are a sensitive point of contact between citizens and their government, and disputes and disagreements often arise as a result of misunderstandings or miscommunications. (b) The dissemination of information to taxpayers regarding property taxes and the promotion of enhanced understanding regarding the property tax system will improve the relationship between taxpayers and the government. (c) The proper assessment and collection of property taxes is essential to local government and the health and welfare of the citizens of this state. (d) It is the intent of the Legislature to promote the proper assessment and collection of property taxes throughout this state by advancing, to the extent feasible, uniform practices of property tax appraisal and assessment. (Added by Stats. 1993, Ch. 387, Sec. 10. Effective January 1, 1994.)
  8. 5902.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 14. PROPERTY TAXPAYERS' BILL OF RIGHTS [5900 - 5911] ( Part 14 added by Stats. 1993, Ch. 387, Sec. 10. )

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    The board must administer this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 14. PROPERTY TAXPAYERS' BILL OF RIGHTS [5900 - 5911] ( Part 14 added by Stats. 1993, Ch. 387, Sec. 10. ) ## 5902. This part shall be administered by the board. (Added by Stats. 1993, Ch. 387, Sec. 10. Effective January 1, 1994.)
  9. 5903.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 14. PROPERTY TAXPAYERS' BILL OF RIGHTS [5900 - 5911] ( Part 14 added by Stats. 1993, Ch. 387, Sec. 10. )

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    This section defines “Advocate” as the Property Taxpayers’ Advocate designated under Section 5904.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 14. PROPERTY TAXPAYERS' BILL OF RIGHTS [5900 - 5911] ( Part 14 added by Stats. 1993, Ch. 387, Sec. 10. ) ## 5903. “Advocate” as used in this part means the “Property Taxpayers’ Advocate” designated pursuant to Section 5904. (Added by Stats. 1993, Ch. 387, Sec. 10. Effective January 1, 1994.)
  10. 5904.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 14. PROPERTY TAXPAYERS' BILL OF RIGHTS [5900 - 5911] ( Part 14 added by Stats. 1993, Ch. 387, Sec. 10. )

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    The board must designate a Property Taxpayers’ Advocate, who must review procedures and report at least annually to the executive officer.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 14. PROPERTY TAXPAYERS' BILL OF RIGHTS [5900 - 5911] ( Part 14 added by Stats. 1993, Ch. 387, Sec. 10. ) ## 5904. (a) The board shall designate a “Property Taxpayers’ Advocate.” The advocate shall be responsible for reviewing the adequacy of procedures for both of the following: (1) The distribution of information regarding property tax assessment matters between and among the board, assessors, and taxpayers. (2) The prompt resolution of board, assessor, and taxpayer inquiries, and taxpayer complaints and problems. (b) The advocate shall be designated by, and report directly to, the executive officer of the board. The advocate shall at least annually report to the executive officer on the adequacy of existing procedures, or the need for additional or revised procedures, to accomplish the objectives of this part. (c) Nothing in this part shall be construed to require the board to reassign property tax program responsibilities within its existing organizational structure. (Added by Stats. 1993, Ch. 387, Sec. 10. Effective January 1, 1994.)
  11. 5905.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 14. PROPERTY TAXPAYERS' BILL OF RIGHTS [5900 - 5911] ( Part 14 added by Stats. 1993, Ch. 387, Sec. 10. )

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    The advocate must periodically review and report on whether existing procedures are adequate, or whether additional or revised procedures are needed, for property tax education and information materials.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 14. PROPERTY TAXPAYERS' BILL OF RIGHTS [5900 - 5911] ( Part 14 added by Stats. 1993, Ch. 387, Sec. 10. ) ## 5905. In addition to any other duties imposed by this part, the advocate shall periodically review and report on the adequacy of existing procedures, or the need for additional or revised procedures, with respect to the following: (a) The development and implementation of educational and informational programs on property tax assessment matters for the benefit of the board and its staff, assessors and their staffs, local boards of equalization and assessment appeals boards, and taxpayers. (b) The development and availability of property tax informational pamphlets and other written materials that explain, in simple and nontechnical language, all of the following matters: (1) Taxation of real and personal property in California. (2) Property tax exemptions. (3) Supplemental assessments. (4) Escape assessments. (5) Assessment procedures. (6) Taxpayer obligations, responsibilities, and rights. (7) Obligations, responsibilities, and rights of property tax authorities, including, but not limited to, the board and assessors. (8) Property tax appeal procedures. (Added by Stats. 1993, Ch. 387, Sec. 10. Effective January 1, 1994.)
  12. 5906.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 14. PROPERTY TAXPAYERS' BILL OF RIGHTS [5900 - 5911] ( Part 14 added by Stats. 1993, Ch. 387, Sec. 10. )

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    The advocate must review property tax statements, forms, and taxpayer complaints, and the board must hold an annual public hearing on the advocate’s report.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 14. PROPERTY TAXPAYERS' BILL OF RIGHTS [5900 - 5911] ( Part 14 added by Stats. 1993, Ch. 387, Sec. 10. ) ## 5906. (a) The advocate shall undertake, to the extent not duplicative of existing programs, periodic review of property tax statements and other property tax forms prescribed by the board to determine both of the following: (1) Whether the forms and their instructions promote or discourage taxpayer compliance. (2) Whether the forms or questions therein are necessary and germane to the assessment function. (b) The advocate shall undertake the review of taxpayer complaints and identify areas of recurrent conflict between taxpayers and assessment officers. This review shall include, but not be limited to, all of the following: (1) The adequacy and timeliness of board and assessor responses to taxpayers’ written complaints and requests for information. (2) The adequacy and timeliness of corrections of the assessment roll, cancellations of taxes, or issuances of refunds after taxpayers have provided legitimate and adequate information demonstrating the propriety of the corrections, cancellations, or refunds, including, but not limited to, the filing of documents required by law to claim these corrections, cancellations, or refunds. (3) The timeliness, fairness, and accessibility of hearings and decisions by the board, county boards of equalization, or assessment appeals boards where taxpayers have filed timely applications for assessment appeal. (4) The application of penalties and interest to property tax assessments or property tax bills where the penalty or interest is a direct result of the assessor’s failure to request specified information or a particular method of reporting information, or where the penalty or interest is a direct result of the taxpayer’s good faith reliance on written advice provided by the assessor or the board. (c) Nothing in this section shall be construed to modify any other provision of law or the California Code of Regulations regarding requirements or limitations with respect to the correction of the assessment roll, the cancellation of taxes, the issuance of refunds, or the imposition of penalties or interest. (d) The board shall annually conduct a public hearing, soliciting the input of assessors, other local agency representatives, and taxpayers, to address the advocate’s annual report pursuant to Section 5904, and to identify means to correct any problems identified in that report. (Added by Stats. 1993, Ch. 387, Sec. 10. Effective January 1, 1994.)
  13. 5907.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 14. PROPERTY TAXPAYERS' BILL OF RIGHTS [5900 - 5911] ( Part 14 added by Stats. 1993, Ch. 387, Sec. 10. )

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    People responsible for property appraisal or assessment cannot be evaluated only by the dollar amount of assessments enrolled or property taxes collected.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 14. PROPERTY TAXPAYERS' BILL OF RIGHTS [5900 - 5911] ( Part 14 added by Stats. 1993, Ch. 387, Sec. 10. ) ## 5907. No state or local officer or employees responsible for the appraisal or assessment of property shall be evaluated based solely upon the dollar value of assessments enrolled or property taxes collected. However, nothing in this section shall be construed to prevent an official or employee from being evaluated based upon the propriety and application of the methodology used in arriving at a value determination. (Added by Stats. 1993, Ch. 387, Sec. 10. Effective January 1, 1994.)
  14. 5908.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 14. PROPERTY TAXPAYERS' BILL OF RIGHTS [5900 - 5911] ( Part 14 added by Stats. 1993, Ch. 387, Sec. 10. )

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    When a county assessor asks, the advocate must help assessors educate staff and local taxpayers about property tax laws.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 14. PROPERTY TAXPAYERS' BILL OF RIGHTS [5900 - 5911] ( Part 14 added by Stats. 1993, Ch. 387, Sec. 10. ) ## 5908. Upon request of a county assessor or assessors, the advocate, in conjunction with any other programs of the board, shall assist assessors in their efforts to provide education and instruction to their staffs and local taxpayers for purposes of promoting taxpayer understanding and compliance with the property tax laws, and, to the extent feasible, statewide uniformity in the application of property tax laws. (Added by Stats. 1993, Ch. 387, Sec. 10. Effective January 1, 1994.)
  15. 5909.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 14. PROPERTY TAXPAYERS' BILL OF RIGHTS [5900 - 5911] ( Part 14 added by Stats. 1993, Ch. 387, Sec. 10. )

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    County assessors may issue written rulings on property tax consequences, and taxpayers can avoid related penalties or interest if they reasonably rely on such a ruling and meet the stated conditions.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 14. PROPERTY TAXPAYERS' BILL OF RIGHTS [5900 - 5911] ( Part 14 added by Stats. 1993, Ch. 387, Sec. 10. ) ## 5909. (a) County assessors may respond to a taxpayer’s written request for a written ruling as to property tax consequences of an actual or planned particular transaction, or as to the property taxes liability of a specified property. For purposes of statewide uniformity, county assessors may consult with board staff prior to issuing a ruling under this subdivision. Any ruling issued under this subdivision shall notify the taxpayer that the ruling represents the county’s current interpretation of applicable law and does not bind the county, except as provided in subdivision (b). (b) Where a taxpayer’s failure to timely report information or pay amounts of tax directly results from the taxpayer’s reasonable reliance on the county assessor’s written ruling under subdivision (a), the taxpayer shall be relieved of any penalties, or interest assessed or accrued, with respect to property taxes not timely paid as a direct result of the taxpayer’s reasonable reliance. A taxpayer’s failure to timely report property values or to make a timely payment of property taxes shall be considered to directly result from the taxpayer’s reasonable reliance on a written ruling from the assessor under subdivision (a) only if all of the following conditions are met: (1) The taxpayer has requested in writing that the assessor advise as to the property tax consequences of a particular transaction or as to the property taxes with respect to a particular property, and fully described all relevant facts and circumstances pertaining to that transaction or property. (2) The assessor has responded in writing and specifically stated the property tax consequences of the transaction or the property taxes with respect to the property. (Added by Stats. 1993, Ch. 387, Sec. 10. Effective January 1, 1994.)
  16. 5910.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 14. PROPERTY TAXPAYERS' BILL OF RIGHTS [5900 - 5911] ( Part 14 added by Stats. 1993, Ch. 387, Sec. 10. )

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    The advocate must make specific recommendations to the board by January 1, 1994 about standardizing certain interest rates and statutes of limitations for property tax matters.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 14. PROPERTY TAXPAYERS' BILL OF RIGHTS [5900 - 5911] ( Part 14 added by Stats. 1993, Ch. 387, Sec. 10. ) ## 5910. The advocate shall, on or before January 1, 1994, make specific recommendations to the board with respect to standardizing interest rates applicable to escape assessments and refunds of property taxes, and statutes of limitations, so as to place property taxpayers on an equal basis with taxing authorities. (Added by Stats. 1993, Ch. 387, Sec. 10. Effective January 1, 1994.)
  17. 5911.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 14. PROPERTY TAXPAYERS' BILL OF RIGHTS [5900 - 5911] ( Part 14 added by Stats. 1993, Ch. 387, Sec. 10. )

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    This section states the Legislature’s goals for property tax administration, including clear explanations for taxpayers, prompt handling of questions and appeals, corrections for assessment errors, and a taxpayer advocate role for the board.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 14. PROPERTY TAXPAYERS' BILL OF RIGHTS [5900 - 5911] ( Part 14 added by Stats. 1993, Ch. 387, Sec. 10. ) ## 5911. It is the intent of the Legislature in enacting this part to ensure that: (a) Taxpayers are provided fair and understandable explanations of their rights and duties with respect to property taxation, prompt resolution of legitimate questions and appeals regarding their property taxes, and prompt corrections when errors have occurred in property tax assessments. (b) The board designate a taxpayer’s advocate position independent of, but not duplicative of, the board’s existing property tax programs, to be specifically responsible for reviewing property tax matters from the viewpoint of the taxpayer, and to review and report on, and to recommend to the board’s executive officer any necessary changes with respect to, property tax matters as described in this part. (Added by Stats. 1993, Ch. 387, Sec. 10. Effective January 1, 1994.)
  18. 6.

    ## Revenue and Taxation Code - RTC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1939, Ch. 154. )

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    Headings in this code do not change the meaning or scope of its provisions.

    ## Revenue and Taxation Code - RTC ## GENERAL PROVISIONS ( General Provisions enacted by Stats. 1939, Ch. 154. ) ## 6. Division, part, chapter, article, and section headings do not in any manner affect the scope, meaning, or intent of the provisions of this code. (Enacted by Stats. 1939, Ch. 154.)
  19. 60.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 2. Change in Ownership and Purchase [60 - 69.6] ( Chapter 2 added by Stats. 1979, Ch. 242. )

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    A change in ownership means a transfer of a present interest in real property, including beneficial use, when that interest is substantially equal in value to the fee interest.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 2. Change in Ownership and Purchase [60 - 69.6] ( Chapter 2 added by Stats. 1979, Ch. 242. ) ## 60. A “change in ownership” means a transfer of a present interest in real property, including the beneficial use thereof, the value of which is substantially equal to the value of the fee interest. (Added by Stats. 1979, Ch. 242.)
  20. 60001.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    This section says the part is called the “Diesel Fuel Tax Law.”

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60001. This part is known and may be cited as the “Diesel Fuel Tax Law.” (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  21. 60003.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    This section defines “terminal” for diesel fuel tax law.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60003. “Terminal” means a diesel fuel storage and distribution facility that is supplied by pipeline or vessel, and from which diesel fuel may be removed at a rack. “Terminal” includes a fuel production facility where diesel fuel is produced and stored and from which diesel fuel may be removed at a rack. (Amended by Stats. 2009, Ch. 545, Sec. 6. (AB 1547) Effective January 1, 2010.)
  22. 60003.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    This section defines “fuel production facility” as a facility, other than a refinery, where diesel fuel is produced.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60003.1. “Fuel production facility” means a facility, other than a refinery, in which diesel fuel is produced. (Added by Stats. 2009, Ch. 545, Sec. 7. (AB 1547) Effective January 1, 2010.)
  23. 60004.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    “Refinery” means a facility that produces diesel fuel from specified feedstocks and from which diesel fuel may be removed by pipeline, vessel, or at a rack.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60004. “Refinery” means a facility used to produce diesel fuel from crude oil, unfinished oils, natural gas liquids, or other hydrocarbons and from which diesel fuel may be removed by pipeline, by vessel, or at a rack. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  24. 60005.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    This section defines “approved terminal or refinery” for the diesel fuel tax law.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60005. “Approved terminal or refinery” means a terminal or refinery that is operated, respectively, by a diesel fuel registrant that is a terminal operator, or by a diesel fuel registrant that is a refiner. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  25. 60006.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    “Rack” means a mechanism used to deliver diesel fuel from a refinery or terminal into a truck, trailer, railroad car, or other nonbulk transfer.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60006. “Rack” means a mechanism for delivering diesel fuel from a refinery or terminal into a truck, trailer, railroad car, or other means of nonbulk transfer. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  26. 60007.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    “Removal” includes physical transfer or certain non-production uses of diesel fuel, but not evaporation or accidental loss or destruction.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60007. “Removal” means any physical transfer of diesel fuel, and any use of diesel fuel other than as a material in the production of diesel fuel. However, diesel fuel is not removed when it evaporates or is otherwise lost or destroyed. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  27. 60008.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    “Person” includes a broad list of individuals, businesses, entities, and government bodies.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60008. “Person” includes any individual, firm, partnership, joint venture, limited liability company, association, corporation, estate, trust, business trust, receiver, syndicate, this state, any county, city and county, municipality, district, or other political subdivision thereof, or any other group or combination acting as a unit. (Amended by Stats. 1995, Ch. 497, Sec. 38. Effective January 1, 1996.)
  28. 60009.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    “Terminal operator” means a person that owns, operates, or otherwise controls a terminal.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60009. “Terminal operator” includes any person that owns, operates, or otherwise controls a terminal. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  29. 6001.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    This part may be cited as the “Sales and Use Tax Law.”

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6001. This part is known and may be cited as the “Sales and Use Tax Law.” (Added by Stats. 1941, Ch. 36.)
  30. 60010.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    This section defines “position holder” for diesel fuel.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60010. “Position holder” includes any person that holds the inventory position in the diesel fuel, as reflected on the records of the terminal operator. A person holds the inventory position in diesel fuel when that person has a contractual agreement with the terminal operator for the use of storage facilities and terminaling services at a terminal with respect to the diesel fuel. “Position holder” includes a terminal operator that owns diesel fuel in its terminal. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  31. 60011.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    “Refiner” includes a person who owns, operates, or otherwise controls a refinery.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60011. “Refiner” includes any person that owns, operates, or otherwise controls a refinery. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  32. 60012.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    This section defines “blender” as a person who produces or converts blended diesel fuel outside the bulk transfer/terminal system.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60012. “Blender” includes any person that produces or converts blended diesel fuel outside the bulk transfer/terminal system. (Amended by Stats. 2000, Ch. 1053, Sec. 50. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.)
  33. 60013.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    “Enterer” means the importer of record for diesel fuel, with fallback rules if that person acts as an agent or if there is no importer of record.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60013. “Enterer” includes any person who is the importer of record (under federal customs law) with respect to diesel fuel. If the importer of record is acting as an agent, the person for whom the agent is acting is the enterer. If there is no importer of record of diesel fuel entered into this state, the owner of the diesel fuel at the time it is brought into this state is the enterer. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  34. 60014.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    “Board” or “department” means the California Department of Tax and Fee Administration.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60014. “Board” or “department” means the California Department of Tax and Fee Administration. (Added by Stats. 2024, Ch. 499, Sec. 118. (SB 1528) Effective January 1, 2025.)
  35. 60015.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    “Diesel fuel registrant” includes certain licensed suppliers: enterers, positionholders, refiners, throughputters, and terminal operators licensed under Section 60131.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60015. “Diesel fuel registrant” includes any enterer, positionholder, refiner, throughputter, or terminal operator, that is licensed as a supplier pursuant to Section 60131. (Amended by Stats. 2001, Ch. 429, Sec. 38. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
  36. 60016.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    “Highway” is defined to include publicly maintained ways or places open to the public for vehicular travel.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60016. “Highway” includes any way or place, of whatever nature, that is publicly maintained and open to the use of the public for purposes of vehicular travel. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  37. 60017.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    ‘In this state’ means within California’s exterior limits, including territory owned by or ceded to the United States.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60017. “In this state” or “in the state” means within the exterior limits of the State of California and includes all territory within these limits owned by or ceded to the United States. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  38. 60018.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    “Fuel tank” means any receptacle on a motor vehicle that supplies fuel for operating the vehicle.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60018. “Fuel tank” means any receptacle on a motor vehicle from which fuel is supplied for the operation of the motor vehicle. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  39. 60019.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    This section defines “motor vehicle” as a self-propelled vehicle operated or suitable for highway use, excluding vehicles used exclusively on stationary rails or tracks.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60019. “Motor vehicle” includes every self-propelled vehicle operated or suitable for operation on the highway, except a vehicle used exclusively upon stationary rails or tracks. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  40. 6002.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    The chapter’s definitions apply to this part unless the context requires otherwise.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6002. Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part. (Added by Stats. 1941, Ch. 36.)
  41. 60021.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    “Entry” means importing diesel fuel into the state, with a narrow exception for diesel fuel in a motor vehicle’s fuel tank.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60021. “Entry” means the importing of diesel fuel into this state. However, diesel fuel brought into this state in the fuel tank of a motor vehicle shall not be deemed to be an “entry” if not removed from the fuel tank except as used for the operation of that motor vehicle, except to the extent that diesel fuel was acquired tax free for export or a refund of tax was claimed as a result of exportation from the state from which that diesel fuel was transported into this state. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  42. 60022.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    This section defines “diesel fuel” and says the section becomes operative on January 1, 2007.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60022. (a) “Diesel fuel” means any liquid that is commonly or commercially known or sold as a fuel that is suitable for use in a diesel-powered highway vehicle. A liquid meets this requirement if, without further processing or blending, the liquid has practical and commercial fitness for use in the engine of a diesel-powered highway vehicle. However, a liquid does not possess this practical and commercial fitness solely by reason of its possible or rare use as a fuel in the engine of a diesel-powered highway vehicle. “Diesel fuel” does not include kerosene, gasoline, liquified petroleum gas, natural gas in liquid or gaseous form, or alcohol. (b) This section shall become operative on January 1, 2007. (Amended (as added by Stats. 2001, 2nd Ex., Ch. 8) by Stats. 2003, Ch. 605, Sec. 17. Effective January 1, 2004. Section operative January 1, 2007, by its own provisions.)
  43. 60023.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    This section defines “blended diesel fuel” and says the section becomes operative on January 1, 2007.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60023. (a) “Blended diesel fuel” means any mixture of diesel fuel with respect to which tax has been imposed and any other liquid (such as kerosene) on which tax has not been imposed (other than diesel fuel dyed in accordance with United States Environmental Protection Agency or Internal Revenue Service rules). Blended diesel fuel also means any conversion of a liquid into diesel fuel. “Conversion of a liquid into diesel fuel” occurs when any liquid that is not included in the definition of diesel fuel and that is outside the bulk transfer/terminal system is sold as diesel fuel, delivered as diesel fuel, or represented to be diesel fuel. (b) This section shall become operative on January 1, 2007. (Repealed (in Sec. 4) and added by Stats. 2001, 2nd Ex. Sess., Ch. 8, Sec. 5. Effective October 3, 2001. Section operative January 1, 2007, by its own provisions.)
  44. 60024.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    This section defines “colorless marker” as material that cannot be seen until diesel fuel containing it is specially tested.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60024. “Colorless marker” means material that does not reveal its presence until the diesel fuel into which it is introduced is subjected to a special test. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  45. 60025.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    This section defines “gallon” for the diesel fuel tax law.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60025. “Gallon” means the United States gallon of 231 cubic inches or the volumetric gallon adjusted to 60 degrees Fahrenheit when the invoice and settlement are made on the temperature corrected gallonage. (Added by Stats. 2001, Ch. 429, Sec. 40. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
  46. 60026.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    “Diesel-powered highway vehicle” means a motor vehicle operated by a diesel-powered engine on a highway.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60026. “Diesel-powered highway vehicle” means a motor vehicle that is operated by a diesel-powered engine on a highway. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  47. 60027.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    This section defines “qualified highway vehicle operator.”

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60027. “Qualified highway vehicle operator” means any person licensed as a qualified highway vehicle operator that owns, operates, or otherwise controls a diesel-powered highway vehicle and delivers, or causes to be delivered, diesel fuel or any liquid into the fuel tank of a diesel-powered highway vehicle and is qualified to use dyed diesel fuel on the highway by the Internal Revenue Service under Section 48.4082-4 of Title 26 of the Code of Federal Regulations. (Amended by Stats. 2001, Ch. 429, Sec. 41. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
  48. 60029.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    “Bulk transfer” means any transfer of diesel fuel by pipeline or vessel.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60029. “Bulk transfer” means any transfer of diesel fuel by pipeline or vessel. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  49. 6003.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    This section defines “sales tax” as the tax imposed by Chapter 2 of this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6003. “Sales tax” means the tax imposed by Chapter 2 of this part. (Added by Stats. 1941, Ch. 36.)
  50. 60030.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    This section defines “bulk transfer/terminal system” for diesel fuel.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60030. “Bulk transfer/terminal system” means the diesel fuel distribution system consisting of refineries, pipelines, vessels, and terminals. Diesel fuel in a refinery, pipeline, vessel, or terminal is in the bulk transfer/terminal system. Diesel fuel in the fuel tank of any engine, or in any railcar, trailer, truck, or other equipment suitable for ground transportation is not in the bulk transfer/terminal system. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  51. 60031.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    This section defines “dyed diesel fuel” as diesel fuel dyed under EPA or IRS rules and intended for nontaxable off-highway uses.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60031. “Dyed diesel fuel” means diesel fuel that is dyed under United States Environmental Protection Agency or the Internal Revenue Service rules for high sulphur diesel fuel or low sulphur diesel fuel or any other requirements subsequently set by the United States Environmental Protection Agency or the Internal Revenue Service and considered destined for nontaxable, off-highway uses. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  52. 60032.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    “Undyed diesel fuel” means diesel fuel that is not subject to EPA or IRS diesel fuel dyeing requirements.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60032. “Undyed diesel fuel” means diesel fuel that is not subject to the United States Environmental Protection Agency or Internal Revenue Service diesel fuel dyeing requirements. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  53. 60033.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    “Supplier” includes a blender, enterer, position holder, refiner, terminal operator, or throughputter.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60033. “Supplier” includes any person who is any of the following: (a) Blender, as defined in Section 60012. (b) Enterer, as defined in Section 60013. (c) Position holder, as defined in Section 60010. (d) Refiner, as defined in Section 60011. (e) Terminal operator, as defined in Section 60009. (f) Throughputter, as defined in Section 60035. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  54. 60034.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    This section defines “highway vehicle operator/fueler” to include certain people who handle diesel fuel for diesel-powered highway vehicles.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60034. “Highway vehicle operator/fueler” includes: (a) Any person, other than a qualified highway vehicle operator, that owns, operates, or otherwise controls a diesel-powered highway vehicle and delivers, or causes to be delivered, diesel fuel or any liquid into the fuel tank of a diesel-powered highway vehicle; or (b) Any person who sells diesel fuel on which a claim for refund has been allowed, or who sells and delivers or causes to be delivered in the fuel tank of a diesel-powered highway vehicle dyed diesel fuel or any liquid on which tax has not been imposed. (Amended by Stats. 2001, Ch. 429, Sec. 42. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
  55. 60035.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    “Throughputter” means a person that owns diesel fuel in the bulk transfer/terminal system (other than in a terminal) or is a position holder.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60035. “Throughputter” means any person that owns diesel fuel within the bulk transfer/terminal system (other than in a terminal) or is a position holder. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  56. 60036.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    “Ultimate vendor” means a person that sells undyed diesel fuel to the user for farm use or for use in an exempt bus operation.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60036. “Ultimate vendor” means a person that sells undyed diesel fuel to the user of the diesel fuel (the ultimate purchaser) for use on a farm for farming purposes or for use in an exempt bus operation. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  57. 60037.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    This section defines “ultimate purchaser” for diesel fuel tax purposes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60037. “Ultimate purchaser” means a person that uses diesel fuel for use on a farm for farming purposes or an exempt bus operator that uses diesel fuel in an exempt bus operation. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  58. 60038.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    This section defines “registered ultimate vendor” as a person licensed as an ultimate vendor under Section 60151.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60038. “Registered ultimate vendor” means a person that is licensed as an ultimate vendor pursuant to Section 60151. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  59. 60039.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    This section defines “exempt bus operation” for diesel fuel tax purposes and lists several transportation operations that qualify, with limits and exceptions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60039. (a) “Exempt bus operation” consists of the following: (1) Any transit district, transit authority, city, or county owning and operating a local transit system itself or through a wholly owned nonprofit corporation. (2) Any private entity providing transportation services for the transportation of people under contract or agreement, except general franchise agreements, with a public agency authorized to provide public transportation services, only for diesel fuel consumed while providing services under those contracts or agreements entered into subsequent to January 1, 1979. (3) Any passenger stage corporation subject to the jurisdiction of the Public Utilities Commission when the motor vehicles of the passenger stage corporation are exclusively operated in urban or suburban areas or between cities in close proximity for the transportation of persons for hire, compensation, or profit. However, the exemption is not extended to any line or lines operated by the passenger stage corporation that exceed 50 miles of one-way route mileage. (4) Any common carrier of passengers operating exclusively on any line or lines within the limits of a single city between fixed termini or over a regular route, 98 percent of whose operations, as measured by total route mileage operated, are exclusively within the limits of a single city, and who by reason thereof is not a passenger stage corporation subject to the jurisdiction of the Public Utilities Commission. (5) Any school district, community college district, or county superintendent of schools owning, leasing, or operating buses for the purpose of transporting pupils to and from school and for other school or college activities involving pupils, including, but not limited to, field trips and athletic contests. (6) Any private entity providing transportation services for the purposes specified in paragraph (5) under contract or agreement with a school district, community college district, or county superintendent of schools, only for diesel fuel consumed while providing services under those contracts or agreements entered into subsequent to September 30, 1984. (b) “Exempt bus operation” as defined in subdivision (a), shall not be applicable to a charter-party carrier of passengers. The term “charter-party carrier of passengers” has the same meaning as that specified in Section 5360 of the Public Utilities Code and shall further include those transportation services described in subdivisions (a) and (e) of Section 5353 of the Public Utilities Code, if that transportation service is rendered as contract carriage and not as common carriage of passengers. (Amended by Stats. 2025, Ch. 217, Sec. 2. (SB 359) Effective October 1, 2025. Operative on the date prescribed by Sec. 3 of Stats. 2025, Ch. 217.)
  60. 6004.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    This section defines “use tax” as the tax imposed by Chapter 3 of this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6004. “Use tax” means the tax imposed by Chapter 3 of this part. (Added by Stats. 1941, Ch. 36.)
  61. 60040.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    “Exempt bus operator” means a person that owns, operates, or controls an exempt bus operation.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60040. “Exempt bus operator” includes any person that owns, operates, or controls an exempt bus operation. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  62. 60041.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    “Train operator” includes a person who owns, operates, or controls a diesel-powered train and is licensed as a railroad by a state or federal agency.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60041. “Train operator” includes any person that owns, operates, or controls a diesel-powered train and is licensed as a railroad by a state or federal agency. (Amended by Stats. 1997, Ch. 76, Sec. 10. Effective July 16, 1997.)
  63. 60042.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    This section defines “diesel-powered train” for this chapter.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60042. “Diesel-powered train” means any diesel-powered equipment or machinery that rides on rails, including equipment or machinery that transports passengers, freight, or a combination of both passengers and freight, and equipment or machinery that only carries freight or passengers of the operator thereof. Thus, the term includes a locomotive, work train, switching engine, and track maintenance machine. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  64. 60043.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    This section defines “government entity” and says Sections 60146 and 60205.5 do not apply to a government entity when specified tax-paid diesel fuel conditions are met.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60043. (a) “Government entity” means this state and its political subdivisions except for a political subdivision that is only an exempt bus operator. (b) Sections 60146 and 60205.5 do not apply to a government entity if both of the following apply: (1) The diesel fuel is purchased tax-paid from a supplier or retail vendor. (2) The tax-paid diesel fuel is used solely for the operation of a diesel-powered highway vehicle within this state. (Amended by Stats. 2005, Ch. 519, Sec. 22. Effective October 4, 2005. Operative January 1, 2006, by Sec. 25 of Ch. 519.)
  65. 60044.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    This section defines “retail vendor” for diesel fuel tax purposes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60044. “Retail vendor” means any person who sells to a highway vehicle operator diesel fuel delivered in this state into a storage tank or into a fuel tank of a diesel-powered highway vehicle and at the time of sale collects diesel fuel tax from the highway vehicle operator. (Added by Stats. 1995, Ch. 34, Sec. 4. Effective June 30, 1995. Operative July 1, 1995, by Sec. 22 of Ch. 34.)
  66. 60047.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    This section defines “pipeline” for the diesel fuel tax law.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60047. “Pipeline” means a fuel distribution system that moves diesel fuel, in the bulk, through a pipe, from a refinery to a terminal, from a terminal to another terminal, from a vessel to a terminal, or from a refinery or terminal to a vessel. (Added by Stats. 2001, Ch. 429, Sec. 43. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
  67. 60047.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    “Pipeline operator” includes any person that owns, operates, or otherwise controls a pipeline.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60047.1. “Pipeline operator” includes any person that owns, operates, or otherwise controls a pipeline. (Added by Stats. 2001, Ch. 429, Sec. 44. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
  68. 60048.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    This section defines “sale” for diesel fuel tax purposes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60048. “Sale” means: (a) The transfer of title to diesel fuel (other than diesel fuel in a terminal) to a buyer for consideration, which may consist of money, services, or other property. (b) The transfer of the inventory position in the diesel fuel in a terminal if the buyer becomes the positionholder with respect to the diesel fuel. (Added by Stats. 2001, Ch. 429, Sec. 45. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
  69. 60048.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    This section defines “tax-paid fuel” or “tax paid” for diesel fuel tax purposes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60048.1. “Tax-paid fuel” or “tax paid” means the gallons of diesel fuel acquired on either a temperature corrected or volumetric basis on which the tax in Section 60050 has been imposed at the time of or prior to the acquisition by the supplier or person. (Added by Stats. 2001, Ch. 429, Sec. 46. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
  70. 60049.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    This section defines “vessel” as a waterborne vessel used to transport diesel fuel.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60049. “Vessel” means a waterborne vessel used for transporting diesel fuel. (Added by Stats. 2001, Ch. 429, Sec. 47. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
  71. 60049.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    This section defines “vessel operator” as a person that operates or otherwise controls a vessel.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 1. General Provisions and Definitions [60001 - 60049.1] ( Chapter 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60049.1. “Vessel operator” means any person that operates or otherwise controls a vessel. (Added by Stats. 2001, Ch. 429, Sec. 48. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
  72. 6005.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    This section defines “person” broadly to include many kinds of individuals, organizations, governments, and other groups acting as a unit.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6005. “Person” includes any individual, firm, partnership, joint venture, limited liability company, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, assignee for the benefit of creditors, trustee, trustee in bankruptcy, syndicate, the United States, this state, any county, city and county, municipality, district, or other political subdivision of the state, or any other group or combination acting as a unit. (Amended by Stats. 1994, Ch. 1200, Sec. 46. Effective September 30, 1994.)
  73. 60050.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 2. Imposition of Tax [60050 - 60064] ( Chapter 2 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    This section imposes diesel fuel tax rates and requires annual CPI-based adjustments by the State Board of Equalization.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 2. Imposition of Tax [60050 - 60064] ( Chapter 2 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60050. (a) (1) A tax of sixteen cents ($0.16) is hereby imposed upon each gallon of diesel fuel subject to the tax in Sections 60051, 60052, and 60058. (2) If the federal fuel tax is reduced below the rate of fifteen cents ($0.15) per gallon and federal financial allocations to this state for highway and exclusive public mass transit guideway purposes are reduced or eliminated correspondingly, the tax rate imposed by paragraph (1) shall be increased by an amount so that the combined state rate under paragraph (1) and the federal tax rate per gallon equal what it would have been in the absence of the federal reduction. (3) If any person or entity is exempt or partially exempt from the federal fuel tax at the time of a reduction, the person or entity shall continue to be exempt under this section. (b) On and after November 1, 2017, in addition to the tax imposed pursuant to subdivision (a), an additional tax of twenty cents ($0.20) is hereby imposed upon each gallon of diesel fuel subject to the tax in Sections 60051, 60052, and 60058. (c) On July 1, 2020, and every July 1 thereafter, the State Board of Equalization shall adjust the taxes imposed by subdivisions (a) and (b), with the adjustment to apply to both the base tax rates specified in those provisions and to any previous adjustment in rates made pursuant to this subdivision, by increasing the taxes by a percentage amount equal to the increase in the California Consumer Price Index, as calculated by the Department of Finance with the resulting taxes rounded to the nearest one-tenth of one cent ($0.01). The first adjustment pursuant to this subdivision shall be a percentage amount equal to the increase in the California Consumer Price Index from November 1, 2017, to November 1, 2019. Subsequent annual adjustments shall cover subsequent 12-month periods. The incremental change shall be added to the associated rate for that year. (d) Changes to the taxes imposed under this section that are enacted by legislation subsequent to July 1, 2017, shall be deemed to be changes to the base tax rates for purposes of the California Consumer Price Index calculation and adjustment performed pursuant to subdivision (c). (Amended by Stats. 2018, Ch. 92, Sec. 203. (SB 1289) Effective January 1, 2019.)
  74. 60050.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 2. Imposition of Tax [60050 - 60064] ( Chapter 2 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    A wholesaler who owned undyed diesel fuel on July 1, 1995 must pay $0.18 per gallon tax on it, subject to the stated conditions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 2. Imposition of Tax [60050 - 60064] ( Chapter 2 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60050.1. (a) For the privilege of storing, for the purpose of removal, sales, or use, every wholesaler owning undyed diesel fuel on July 1, 1995, shall pay a tax of eighteen cents ($0.18) for each gallon of undyed diesel fuel according to the volumetric measure thereof, on which a tax has not been imposed under Part 3 (commencing with Section 8601) as in effect on June 30, 1995, and tax would have been imposed on any prior removal, entry, or sale of undyed diesel fuel had Sections 60050 to 60061, inclusive, applied to undyed diesel fuel for the period before July 1, 1995. (b) For purposes of subdivision (a): (1) “Storing” includes the possession in a storage facility, except an approved terminal or refinery, or a container of any kind, including the fuel tanks of motor vehicles, of undyed diesel fuel and the undyed diesel fuel purchased from and invoiced by the seller prior to July 1, 1995, and in transit on that date. (2) “Owning” means having title to the undyed diesel fuel. (3) “Wholesaler” means any person who sells diesel fuel in this state for resale to a retailer or to a person who is not a retailer and subsequently uses the diesel fuel and was required to be licensed under Part 3 (commencing with Section 8601) as a wholesaler as in effect on June 30, 1995. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  75. 60050.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 2. Imposition of Tax [60050 - 60064] ( Chapter 2 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    Certain suppliers, wholesalers, and retailers with 1,000 or more gallons of tax-paid diesel fuel must pay a storage tax of $0.20 per gallon.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 2. Imposition of Tax [60050 - 60064] ( Chapter 2 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60050.2. (a) For the privilege of storing, for the purpose of sale, each supplier, wholesaler, and retailer owning 1,000 or more gallons of tax-paid diesel fuel on November 1, 2017, shall pay a storage tax of twenty cents ($0.20) per gallon of tax-paid diesel fuel in storage according to the volumetric measure thereof. (b) For purposes of this section: (1) “Owning” means having title to the diesel fuel. (2) “Retailer” means any person who sells diesel fuel in this state to a person who subsequently uses the diesel fuel. (3) “Storing” includes the ownership or possession of tax-paid diesel fuel outside of the bulk transfer/terminal system, including the holding of tax-paid diesel fuel for sale at wholesale or retail locations stored in a container of any kind, including railroad tank cars and trucks or trailer cargo tanks. “Storing” also includes tax-paid diesel fuel purchased from and invoiced by the seller, and tax-paid diesel fuel removed from a terminal or entered into by a supplier, prior to the date specified in subdivision (a) and in transit on that date. (4) “Wholesaler” means any person who sells diesel fuel in this state for resale to a retailer or to a person who is not a retailer and subsequently uses the diesel fuel. (Added by Stats. 2017, Ch. 5, Sec. 33. (SB 1) Effective April 28, 2017.)
  76. 60051.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 2. Imposition of Tax [60050 - 60064] ( Chapter 2 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    A tax specified in Section 60050 applies when diesel fuel is removed from a terminal in this state at the rack.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 2. Imposition of Tax [60050 - 60064] ( Chapter 2 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60051. The tax specified in Section 60050 is imposed on the removal of diesel fuel in this state from a terminal if the diesel fuel is removed at the rack. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  77. 60052.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 2. Imposition of Tax [60050 - 60064] ( Chapter 2 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    This section imposes the diesel fuel tax on several kinds of diesel fuel removals, entries, sales, and blended diesel fuel transactions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 2. Imposition of Tax [60050 - 60064] ( Chapter 2 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60052. The tax specified in Section 60050 is also imposed on all of the following: (a) The removal of diesel fuel in this state from any refinery if either of the following applies: (1) The removal is by bulk transfer and the refiner or the owner of the diesel fuel immediately before the removal is not a diesel fuel registrant. (2) The removal is at the refinery rack. (b) The entry of diesel fuel into this state for sale, consumption, use, or warehousing if either of the following applies: (1) The entry is by bulk transfer and the enterer is not a diesel fuel registrant. (2) The entry is not by bulk transfer. (c) The removal or sale of diesel fuel in this state to an unregistered person unless there was a prior taxable removal, entry, or sale of the diesel fuel. (d) The removal or sale of blended diesel fuel in this state by the blender thereof. The number of gallons of blended diesel fuel subject to tax is the difference between the total number of gallons of blended diesel fuel removed or sold and the number of gallons of previously taxed diesel fuel used to produce the blended diesel fuel. (Amended by Stats. 2001, Ch. 429, Sec. 49. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
  78. 60053.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 2. Imposition of Tax [60050 - 60064] ( Chapter 2 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    Every refiner must pay tax when diesel fuel is removed from a refinery, as provided in Section 60052(a).

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 2. Imposition of Tax [60050 - 60064] ( Chapter 2 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60053. Every refiner shall pay tax on the removal of diesel fuel from a refinery as provided in subdivision (a) of Section 60052. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  79. 60054.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 2. Imposition of Tax [60050 - 60064] ( Chapter 2 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    A position holder must pay the diesel fuel tax when diesel fuel is removed from a terminal.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 2. Imposition of Tax [60050 - 60064] ( Chapter 2 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60054. Every position holder shall pay the tax on the removal of diesel fuel from a terminal as defined under Section 60051. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  80. 60055.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 2. Imposition of Tax [60050 - 60064] ( Chapter 2 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    A person who produces blended diesel fuel outside the bulk transfer/terminal system must pay the tax set out in Section 60052(d).

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 2. Imposition of Tax [60050 - 60064] ( Chapter 2 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60055. Any person that produces blended diesel fuel outside the bulk transfer/terminal system (the blender) shall pay tax as provided in subdivision (d) of Section 60052. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  81. 60056.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 2. Imposition of Tax [60050 - 60064] ( Chapter 2 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    Qualified highway vehicle operators are liable for the backup tax under Section 60058(a).

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 2. Imposition of Tax [60050 - 60064] ( Chapter 2 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60056. Every qualified highway vehicle operator is liable for the backup tax imposed under subdivision (a) of Section 60058. (Amended by Stats. 2001, Ch. 429, Sec. 50. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
  82. 60057.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 2. Imposition of Tax [60050 - 60064] ( Chapter 2 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    Every highway vehicle operator/fueler is liable for the backup tax imposed under Section 60058.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 2. Imposition of Tax [60050 - 60064] ( Chapter 2 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60057. Every highway vehicle operator/fueler is liable for the backup tax imposed under Section 60058. (Amended by Stats. 2001, Ch. 429, Sec. 51. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
  83. 60058.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 2. Imposition of Tax [60050 - 60064] ( Chapter 2 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    Section 60058 imposes a backup diesel fuel tax on specified deliveries and sales of certain diesel fuel and related liquids.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 2. Imposition of Tax [60050 - 60064] ( Chapter 2 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60058. The tax specified in Section 60050 is imposed as a backup tax as follows: (a) On the delivery into the fuel tank of a diesel-powered highway vehicle of: (1) Any diesel fuel that contains a dye. (2) Any diesel fuel on which a claim for refund has been allowed. (3) Any liquid on which tax has not been imposed by this part, Part 2 (commencing with Section 7301), or Part 3 (commencing with Section 8601). (b) On the sale of any diesel fuel on which a claim for refund has been allowed. (c) On the sale and delivery into the fuel tank of a diesel-powered highway vehicle of any diesel fuel that contains a dye or any liquid on which tax has not been imposed by this part, Part 2 (commencing with Section 7301), or Part 3 (commencing with Section 8601). (d) For the purposes of this section, aircraft jet fuel on which tax has been imposed only pursuant to Part 2, Chapter 2.5 (commencing with Section 7385) shall be deemed to be a liquid on which tax has not been imposed by Part 2 (commencing with Section 7301). (Amended by Stats. 2001, Ch. 429, Sec. 52. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
  84. 60059.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 2. Imposition of Tax [60050 - 60064] ( Chapter 2 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    The terminal operator can be held jointly and severally liable for the tax under Section 60051 when the diesel fuel position holder is someone else who is not a diesel fuel registrant, and the terminal operator has not met Section 60060 conditions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 2. Imposition of Tax [60050 - 60064] ( Chapter 2 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60059. The terminal operator is jointly and severally liable for the tax imposed under Section 60051 if both of the following apply: (a) The position holder with respect to the diesel fuel is a person other than the terminal operator and is not a diesel fuel registrant. (b) The terminal operator has not met the conditions of Section 60060. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  85. 6006.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    A lessor’s grant of possession of leased tangible personal property is treated as a continuing sale in this state while the lease lasts, for any time the property is located in this state.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6006.1. The granting of possession of tangible personal property by a lessor to a lessee, or to another person at the direction of the lessee, is a continuing sale in this state by the lessor for the duration of the lease as respects any period of time the leased property is situated in this state, irrespective of the time or place of delivery of the property to the lessee or such other person. (Added by Stats. 1965, 1st Ex. Sess., Ch. 2.)
  86. 6006.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    This section defines “lease,” excludes some very short low-cost uses, and treats certain lease-like contracts as sales or fixed-term leases in specific cases.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6006.3. “Lease” includes rental, hire and license. “Lease” does not include a use of tangible personal property for a period of less than one day for a charge of less than twenty dollars ($20) when the privilege to use the property is restricted to use thereof on the premises or at a business location of the grantor of the privilege. Where a contract designated as a lease binds the lessee for a fixed term and the lessee is to obtain title at the end of the term upon the completion of the required payment or has the option at that time to purchase the property for a nominal amount, the contract shall be regarded as a sale under a security agreement from its inception and not as a lease. In the case of a contract designated as a lease with any state or local governmental body, or any agency or instrumentality thereof, the lessee shall be treated as bound for a fixed term notwithstanding any right of the lessee to terminate the contract in the event that sufficient funds are not appropriated to pay amounts due under the contract. (Amended by Stats. 1986, Ch. 825, Sec. 1. Effective September 15, 1986.)
  87. 6006.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    This section defines when a sale counts as an “occasional sale.”

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6006.5. “Occasional sale” includes all of the following: (a) A sale of property not held or used by a seller in the course of activities for which he or she is required to hold a seller’s permit or permits or would be required to hold a seller’s permit or permits if the activities were conducted in this state, provided that the sale is not one of a series of sales sufficient in number, scope, and character to constitute an activity for which he or she is required to hold a seller’s permit or would be required to hold a seller’s permit if the activity were conducted in this state. (b) Any transfer of all or substantially all the property held or used by a person in the course of those activities when after the transfer the real or ultimate ownership of the property is substantially similar to that which existed before the transfer. For the purposes of this section, stockholders, bondholders, partners, or other persons holding an ownership interest in a corporation or other entity are regarded as having the “real or ultimate ownership” of the property of the corporation or other entity. (c) A sale of property, other than hay, by a producer of hay, provided that the sale is not one of a series of sales sufficient in number, scope, or character to constitute an activity for which the producer would be required to hold a seller’s permit if the producer were not also selling hay. (Amended by Stats. 1994, Ch. 903, Sec. 1. Effective January 1, 1995.)
  88. 6006.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    For auction sales of tangible personal property sold to a successful bidder under a no-delivery or refund understanding, “sale” includes that transaction, and the tax is computed on the successful bid amount.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6006.6. “Sale” includes any sale at an auction in respect to tangible personal property which is sold to a successful bidder at the auction upon an agreement or understanding at the time of the sale that the property involved either will not be delivered to the successful bidder or that any amount which he may pay for the property pursuant to the sale will be returned to him. The tax shall be computed in such case upon the amount of the successful bid. (Added by Stats. 1957, Ch. 1482.)
  89. 60060.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 2. Imposition of Tax [60050 - 60064] ( Chapter 2 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    A terminal operator is exempt from tax liability under Section 60059 if certain conditions are met at the time of removal.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 2. Imposition of Tax [60050 - 60064] ( Chapter 2 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60060. A terminal operator is not liable for tax under Section 60059, if at the time of the removal, all of the following apply: (a) The terminal operator is a diesel fuel registrant. (b) The terminal operator has an unexpired notification certificate from the position holder as required by the Internal Revenue Service. (c) The terminal operator has no reason to believe that any information in the certificate is false. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  90. 60061.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 2. Imposition of Tax [60050 - 60064] ( Chapter 2 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    Every enterer must pay tax on diesel fuel imported into this state, following subdivision (b) of Section 60052.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 2. Imposition of Tax [60050 - 60064] ( Chapter 2 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60061. Every enterer shall pay tax on diesel fuel imported into this state as provided in subdivision (b) of Section 60052. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  91. 60062.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 2. Imposition of Tax [60050 - 60064] ( Chapter 2 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    A terminal operator can be jointly and severally liable for the Section 60051 tax if it gives a person documents saying non-dyed diesel fuel is dyed or marked.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 2. Imposition of Tax [60050 - 60064] ( Chapter 2 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60062. The terminal operator is jointly and severally liable for the tax imposed under Section 60051 if, in connection with the removal of diesel fuel that is not dyed or marked in accordance with the United States Environmental Protection Agency or Internal Revenue Service requirements, the terminal operator provides any person with any bill of lading, shipping paper, or similar document indicating that the diesel fuel is dyed or marked in accordance with the United States Environmental Protection Agency or Internal Revenue Service requirements. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  92. 60063.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 2. Imposition of Tax [60050 - 60064] ( Chapter 2 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    The board may accept tax payments from the fuel recipient in certain exchange arrangements, and it may shift primary liability in limited cases. The refiner or positionholder remains primarily liable until the tax is fully paid and credited.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 2. Imposition of Tax [60050 - 60064] ( Chapter 2 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60063. (a) The board may accept from the person who receives diesel fuel removed at a refinery or terminal rack an amount equal to the tax due and required to be paid by the refiner or positionholder upon the removal of the diesel fuel from a refinery or terminal rack, as if the amount were payment of the tax by the refiner or positionholder under Section 60051 or 60052, as the case may be, if the Internal Revenue Service authorizes payment of federal fuel taxes by the receiving party under a two-party exchange agreement or similar arrangement. (b) The refiner or positionholder shall remain primarily liable for payment of the tax imposed by Section 60051 or 60052 for diesel fuel removed at the refinery or terminal rack, as the case may be, plus any penalty or interest, until the amount is finally paid and credited to the account of the responsible refiner or positionholder; provided, however, that the board, at its discretion, may relieve the refiner or positionholder from primary liability for payment of tax imposed by Section 60051 or 60052 and hold another person primarily liable for the tax if (i) the Internal Revenue Service authorizes payment of fuel taxes by the receiving party under a two-party exchange agreement, and (ii) under the Internal Revenue Service approach to a two-party exchange agreement, another person is primarily liable for payment of the tax, and (iii) the board elects to follow the Internal Revenue Service approach. (c) The board may adopt those regulations as it deems appropriate to carry out this section. (Amended by Stats. 2006, Ch. 364, Sec. 38. Effective January 1, 2007.)
  93. 60064.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 2. Imposition of Tax [60050 - 60064] ( Chapter 2 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    This section creates a presumption that certain diesel fuel has been removed or sold by the supplier, unless the supplier proves specified facts to the board.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 2. Imposition of Tax [60050 - 60064] ( Chapter 2 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60064. (a) For the purpose of the proper administration of this part and to prevent evasion of the tax, unless the contrary is established, it shall be presumed that all diesel fuel received at a terminal in this state, imported into this state, or refined and placed into storage for removal at a refinery in this state or blended diesel fuel blended or converted in this state and no longer in the possession of the supplier has been removed or sold by the supplier. (b) The presumption shall not apply if the supplier proves to the satisfaction of the board that both: (1) The supplier has exercised ordinary care in entrusting control or possession of the diesel fuel to another person. (2) The person to whom the supplier has entrusted the control or possession of the diesel fuel as bailee, consignee, employee, or agent, caused a removal or sale by the act of converting to that person’s own use the diesel fuel so entrusted to that person by the supplier. (c) If the supplier proves to the satisfaction of the board, the existence of both of the circumstances in paragraphs (1) and (2) of subdivision (b), then the person who converted the diesel fuel to his or her own use, as well as any other person receiving that diesel fuel with the knowledge that it was so converted, shall be liable for payment of the tax imposed upon the removal or sale, and all those persons shall be considered as suppliers for the purpose of Chapter 6 (commencing with Section 60201) or Chapter 7 (commencing with Section 60401) of this part. (Added by Stats. 2001, Ch. 429, Sec. 54. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
  94. 6007.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    This section defines “retail sale” and “sale at retail,” and says certain sales by convicted sellers also count as retail sales. It also requires the delivery person in a covered transaction to include the retail selling price in gross receipts or sales price.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6007. (a) (1) A “retail sale” or “sale at retail” means a sale for a purpose other than resale in the regular course of business in the form of tangible personal property. (2) When tangible personal property is delivered by an owner or former owner thereof, or by a factor or agent of that owner, former owner, or factor to a consumer or to a person for redelivery to a consumer, pursuant to a retail sale made by a retailer not engaged in business in this state, the person making the delivery shall be deemed the retailer of that property. He or she shall include the retail selling price of the property in his or her gross receipts or sales price. (b) (1) Notwithstanding subdivision (a), a “retail sale” or “sale at retail” shall include a sale by a convicted seller of tangible personal property with a counterfeit mark, a counterfeit label, or an illicit label on that property, or in connection with that sale, regardless of whether the sale is for resale in the regular course of business. (2) For purposes of this subdivision, all of the following shall apply: (A) A “convicted seller” means a person convicted of a counterfeiting offense, including, but not limited to, a violation under Section 350 or 653w of the Penal Code or Section 2318, 2319, or 2320 of Title 18 of the United States Code on or after the date of sale. (B) “Counterfeit mark” has the same meaning as that term is defined in Section 2320 of Title 18 of the United States Code. (C) “Counterfeit label” has the same meaning as that term is defined in Section 2318 of Title 18 of the United States Code. (D) “Illicit label” has the same meaning as that term is defined in Section 2318 of Title 18 of the United States Code. (E) Chapter 5 (commencing with Section 17200) of Part 2 of Division 7 of, and Article 1 (commencing with Section 17500) of Chapter 1 of Part 3 of Division 7 of, the Business and Professions Code, and Title 1.5 (commencing with Section 1750) of Part 4 of Division 3 of the Civil Code shall not apply to any person other than a convicted seller. (F) Notwithstanding Article 2 (commencing with Section 6481) of Chapter 5, any notice of deficiency determination to a convicted seller shall be mailed within one year after the last day of the calendar month following the date of conviction. (Amended by Stats. 2015, Ch. 427, Sec. 2. (AB 160) Effective January 1, 2016.)
  95. 6007.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Certain sales of tangible personal property to contractors or subcontractors for use on specified U.S. government construction contracts are treated as retail sales.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6007.5. A sale of tangible personal property to a contractor or subcontractor for use in the performance of contracts with the United States for the construction of improvements on or to real property in this State is a retail sale. The gross receipts from such a sale or the sales price of property so sold shall be included in the measure of the taxes imposed by this part. (Added by Stats. 1955, Ch. 795.)
  96. 6008.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    “Storage” includes keeping or retaining tangible personal property in this state, except when it is for sale in the regular course of business or for later use solely outside this state.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6008. “Storage” includes any keeping or retention in this State for any purpose except sale in the regular course of business or subsequent use solely outside this State of tangible personal property purchased from a retailer. (Added by Stats. 1941, Ch. 36.)
  97. 6009.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    This section says certain handling of tangible personal property is not counted as “storage” or “use” when the property will be taken out of state for sole use outside the state, or processed into other property that will be taken out of state and used only outside the state.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6009.1. “Storage” and “use” do not include the keeping, retaining or exercising any right or power over tangible personal property for the purpose of subsequently transporting it outside the state for use thereafter solely outside the state, or for the purpose of being processed, fabricated, or manufactured into, attached to or incorporated into, other tangible personal property to be transported outside the state and thereafter used solely outside the state. (Amended by Stats. 1980, Ch. 546, Sec. 1.)
  98. 6009.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

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    This section expands “storage” and “use” to cover certain purchases by convicted purchasers of tangible personal property with counterfeit or illicit labels/marks, and it sets a one-year mailing deadline for notice of deficiency determinations to convicted purchasers.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6009.2. (a) Notwithstanding Sections 6008, 6009, and 6009.1, “storage” and “use” each shall include a purchase by a convicted purchaser of tangible personal property with a counterfeit mark, a counterfeit label, or an illicit label on that property, or in connection with that purchase, regardless of whether the purchase is for resale in the regular course of business. (b) “Convicted purchaser” means a person convicted of a counterfeiting offense, including, but not limited to, a violation under Section 350 or 653w of the Penal Code or Section 2318, 2319, or 2320 of Title 18 of the United States Code on or after the date of purchase. (c) For purposes of this section, Chapter 5 (commencing with Section 17200) of Part 2 of Division 7 of, and Article 1 (commencing with Section 17500) of Chapter 1 of Part 3 of Division 7 of, the Business and Professions Code, and Title 1.5 (commencing with Section 1750) of Part 4 of Division 3 of the Civil Code shall not apply to any person other than a convicted seller. (d) “Counterfeit mark” has the same meaning as that term is defined in Section 2320 of Title 18 of the United States Code. (e) “Counterfeit label” has the same meaning as that term is defined in Section 2318 of Title 18 of the United States Code. (f) “Illicit label” has the same meaning as that term is defined in Section 2318 of Title 18 of the United States Code. (g) Notwithstanding Article 2 (commencing with Section 6481) of Chapter 5, any notice of deficiency determination to a convicted purchaser shall be mailed within one year after the last day of the calendar month following the date of conviction. (Amended by Stats. 2015, Ch. 427, Sec. 3. (AB 160) Effective January 1, 2016.)
  99. 6009.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

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    For use tax purposes, keeping or using a digital product for installing or deploying it to be used only outside the state is not counted as “storage” or “use.”

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6009.5. (a) For purposes of the use tax liability imposed pursuant to Sections 6052 and 6201.55, “storage” and “use” do not include the keeping, retaining, or exercising of any right or power over a digital product for the purpose of installing or deploying the digital product for use thereafter solely outside the state. (b) This section shall become operative on January 1, 2027. (Added by Stats. 2026, Ch. 23, Sec. 4. (SB 122) Effective June 29, 2026. Operative January 1, 2027, by its own provisions.)
  100. 601.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. Assessment Roll [601 - 623] ( Article 6 enacted by Stats. 1939, Ch. 154. )

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    The assessor must prepare an assessment roll as directed by the board.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. Assessment Roll [601 - 623] ( Article 6 enacted by Stats. 1939, Ch. 154. ) ## 601. The assessor shall prepare an assessment roll, as directed by the board, in which shall be listed all property within the county which it is the assessor’s duty to assess. (Enacted by Stats. 1939, Ch. 154.)
  101. 6010.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

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    Possession of leased tangible personal property by a lessee (or someone acting at the lessee’s direction) is treated as a continuing purchase for use in this state while the property is located in the state.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6010.1. The possession of tangible personal property by a lessee, or by another person at the direction of the lessee, is a continuing purchase for use in this state by the lessee as respects any period of time the leased property is situated in this state, irrespective of the time or place of delivery of the property to the lessee or such other person. (Added by Stats. 1965, 1st Ex. Sess., Ch. 2.)
  102. 6010.10.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

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    Certain transfers and leases involving specified projects or pollution control facilities are excluded from “sale” and “purchase” for this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6010.10. (a) “Sale” and “purchase,” for the purposes of this part, do not include any transfer of title of tangible personal property constituting any project or pollution control facility to the Capital Programs and Climate Financing Authority by any participating party, nor any lease or transfer of title of tangible personal property constituting any project or pollution control facility by the authority to any participating party, when the transfer or lease is made pursuant to Division 27 (commencing with Section 44500) of the Health and Safety Code. The terms “project,” “pollution control facility,” and “participating party” as used in this section have the meanings ascribed to them in Sections 44506 and 44508 of the Health and Safety Code. (b) This section shall only apply to a project or pollution control facility that is a “project” or “pollution control facility” as defined in Section 44508 of the Health and Safety Code as amended by Chapter 756 of the Statutes of 1999. (c) This section shall not apply to a project for which the authority refunds bonds or evidences of indebtedness not originally issued by the authority, and the authority makes a finding that the project being refinanced qualifies as a project under Division 27 (commencing with Section 44500) of the Health and Safety Code. (Amended by Stats. 2025, Ch. 710, Sec. 19. (AB 786) Effective January 1, 2026.)
  103. 6010.11.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    For this part of the tax code, certain transfers of qualified mass commuting vehicles are not treated as sales or purchases.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6010.11. “Sale” and “purchase,” for the purpose of this part, do not include any transfer of a qualified mass commuting vehicle pursuant to a safe harbor lease arrangement described in Section 168(f)(8) of the Internal Revenue Code of 1954, as amended by Section 208 of Public Law 97-248, Section 5 of Public Law 97-354, and Section 102 of Public Law 97-448, or pursuant to a sale-leaseback or lease-leaseback arrangement which includes a safe harbor lease arrangement. For purposes of this section, “qualified mass commuting vehicle” means a qualified mass commuting vehicle as defined in Section 103(b)(9) of the Internal Revenue Code of 1954. (Added by Stats. 1984, Ch. 1511, Sec. 1. Effective September 28, 1984.)
  104. 6010.15.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

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    This section excludes certain pawnshop title transfers from “sale” and “purchase” for sales tax purposes if specific timing, payment, and proof requirements are met.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6010.15. (a) “Sale” and “purchase” for the purposes of this part do not include the transfer of title to vested property by a pawnbroker to a person who pledged the property to the pawnbroker as security for a loan and from whom title to the property transferred to the pawnbroker pursuant to Section 21201 of the Financial Code, if all of the following requirements are met: (1) The transfer occurs no more than six months after title to the property transferred to the pawnbroker from the person pursuant to Section 21201 of the Financial Code. (2) As consideration for the transfer of the property, the person is required to pay the pawnbroker only the remaining unpaid balance of the loan, including accrued charges and interest, as of the date the pawnbroker becomes vested with title to the property, together with one of the following: (A) For an original loan amount not exceeding two thousand four hundred ninety-nine dollars and ninety-nine cents ($2,499.99), charges and interest allowable under the loan pursuant to Chapter 2 (commencing with Section 21200) of Division 8 of the Financial Code, from the date the pawnbroker is vested with title to the property to the date of the transfer to the person who pledged the property. (B) For an original loan amount of two thousand five hundred dollars ($2,500) or more, charges and interest due in accordance with the last monthly contractual interest rate, from the date the pawnbroker is vested with title to the property until the date of the transfer to the person who pledged the property. (3) The person has proof, such as a receipt or similar document provided to the purchaser, that the person originally paid sales tax on the item. (b) As used in this section: (1) “Pawnbroker” has the meaning described in Section 21000 of the Financial Code. (2) “Vested property” has the meaning described in subdivision (b) of Section 21002 of the Financial Code. (c) This section shall become inoperative on January 1, 2027. (Amended by Stats. 2021, Ch. 164, Sec. 1. (AB 296) Effective September 16, 2021. Repealed as of January 1, 2027, by its own provisions.)
  105. 6010.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    For this part of the code, certain typographer and printing-related fabrications or transfers are not treated as “sale” or “purchase.”

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6010.3. “Sale” and “purchase,” for the purposes of this part, do not include (a) the fabrication or transfer by a typographer of composed type or reproduction proofs thereof for use in the preparation of printed matter, or (b) the fabrication or transfer of such reproduction proofs or impressed mats when the fabrication is for, and the transfer is to, a printer or publisher for use in printing. The foregoing provisions shall not apply to the fabrication or transfer of a “pasteup,” “mechanical” or “assembly” of which a reproduction proof is a component part. (Added by Stats. 1968, Ch. 1061.)
  106. 6010.30.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

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    This section excludes certain artist or designer transfers of original artwork at entertainment social gatherings from the part’s definitions of “sale” and “purchase” if listed conditions are met.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6010.30. (a) “Sale” and “purchase,” for the purpose of this part, do not include the transfer of original drawings, sketches, illustrations, or paintings by an artist or designer at a social gathering for entertainment purposes, if all of the following requirements are met: (1) Substantially all of the drawings, sketches, illustrations, or paintings are delivered by the artist or designer to a person or persons other than the purchaser. (2) Substantially all of the drawings, sketches, illustrations, or paintings are received by a person or persons, other than the purchaser, at no cost to the person or persons who become the owner of the drawings, sketches, illustrations, or paintings. (3) The charge for the drawings, sketches, illustrations, or paintings is based on a preset fee. (4) The fee charged for the drawings, sketches, illustrations, or paintings is contingent upon a minimum number of at least three drawings, sketches, illustrations, or paintings to be produced by the artist or designer at the social gathering. (b) For purposes of this section, “substantially all” means 80 percent or more. (Added by Stats. 1999, Ch. 799, Sec. 1. Effective October 10, 1999. Operative April 1, 2000, by Sec. 3 of Ch. 799.)
  107. 6010.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

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    A partnership’s furnishing of motion-picture equipment, studio facilities, and personnel services to its members is not treated as a sale or purchase if title to tangible personal property is not transferred.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6010.4. If two or more persons engaged in the production and distribution of motion pictures for use in any media form a partnership for the purpose of reducing the cost of producing motion pictures through the sharing of the use of equipment, studio facilities and the services of personnel, the furnishing (without transferring title to tangible personal property) of such equipment, facilities and services by the partnership to its members for the purpose of the production of motion pictures by its members shall not constitute either a “sale” or “purchase.” (Added by Stats. 1972, Ch. 640.)
  108. 6010.40.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

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    For this part, transfers of animals by certain public or nonprofit animal shelters to an individual for use as a pet are not treated as a sale or purchase.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6010.40. “Sale” and “purchase,” for the purpose of this part, do not include the transfer by a city, city and county, county, or other local government animal shelter or a nonprofit animal welfare organization of any animal to an individual for use as a pet, or any charges made by the government shelter or nonprofit organization for services in connection with the transfer of that animal, including, but not limited to, the spaying or neutering or future spaying or neutering of the animal, or any vaccination, future vaccination, or similar service. For purposes of this section, “nonprofit animal welfare organization” means any organization formed and operated for the primary purpose of prevention of abuse, neglect, or exploitation of animals and that qualifies for the exemption from taxation pursuant to Section 23701d. (Added by Stats. 1999, Ch. 361, Sec. 2. Effective September 7, 1999. Operative January 1, 2000, by Sec. 4 of Ch. 361.)
  109. 6010.5.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

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    This section defines where a digital product is used and creates a presumption for digital products bought outside the state and used in the state within 90 days.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6010.5.1. (a) The place of use of a digital product shall be the place where any right or power is exercised over the digital product. The right or power to remotely access a digital product is exercised at the place where the person accessing the digital product is located. (b) It shall be presumed that a digital product that was purchased outside of this state, as determined pursuant to Section 6010.5, and used in this state within 90 days from the date of sale or purchase was purchased for storage, use, or other consumption in this state. (c) This section shall become operative on January 1, 2027. (Added by Stats. 2026, Ch. 23, Sec. 7. (SB 122) Effective June 29, 2026. Operative January 1, 2027, by its own provisions.)
  110. 6010.50.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

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    This section defines when certain animal or plant transfers are excluded from “sale” and “purchase,” and it defines “endangered or threatened animal or plant species” and “nonprofit zoological society.”

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6010.50. (a) For purposes of this part, “sale” and “purchase” do not include any transfer of an endangered or threatened animal or plant species acquired or disposed of through a trade or exchange between nonprofit zoological societies or between a member of the American Zoo and Aquarium Association (AZA) and a nonprofit zoological society. (b) For purposes of this section and Section 6366.5, “endangered or threatened animal or plant species” means animals or plants that are any of the following: (1) Listed in Appendix I, II, or III to the Convention for International Trade of Endangered Species. (2) Listed as endangered or threatened by the United States Department of the Interior, Fish and Wildlife Service. (c) For purposes of this section and Section 6366.5, a “nonprofit zoological society” includes both of the following: (1) A zoological society operated for charitable, educational, or scientific purposes and qualified for exemption under Section 501(c)(3) of the Internal Revenue Code. (2) A zoological park owned or operated by a city, county, or other instrumentality of any state or foreign government. (Added by Stats. 1994, Ch. 771, Sec. 1. Effective September 26, 1994. Operative January 1, 1995, by Sec. 5 of Ch. 771.)
  111. 6010.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

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    This section excludes certain qualified motion picture production services and some transfers of qualified motion pictures from the meaning of “sale” and “purchase” for this part, and it defines several related terms.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6010.6. (a) Except as provided in subdivision (c), “sale” and “purchase,” for the purposes of this part, do not include any of the following: (1) The performance of any qualified production services in connection with the production of all or any part of any qualified motion picture. Persons performing those qualified production services are consumers of paintings, models, and art work used by those filming special effects, titles, or credits, and of film, tape, or other embodiment upon which sound, visual images, or computer-generated graphics are created or recorded, notwithstanding that title to the property may be transferred pursuant to the qualified production services contract. (2) Any transfer of all or any part of any qualified motion picture, or any interest therein or any rights relating thereto, under either of the following circumstances: (A) The transfer is made prior to the date that the qualified motion picture is exhibited or broadcast to its general audience. (B) The transfer is made to any person or persons holding, either directly or indirectly, or by affiliation, any exploitation rights obtained prior to the date that the qualified motion picture is exhibited or broadcast to its general audience. (b) For purposes of this section: (1) “Motion picture” means any audiovisual work (at any stage of the production thereof) consisting of a series of related images, either on film, tape, or other embodiment, whether photographic, or otherwise, and for these purposes, includes all physical materials comprising part of, or synchronized with, the motion picture, including the original, duplicate, and other negatives, intermediary film products, tapes, prints and original, duplicate, and other sound or visual recordings created to accompany the pictorial material depicted in the motion picture. (2) “Produce or production of any qualified motion picture” means to originate, create, invent, design, devise, develop, photograph, edit, record, imprint, adapt, alter, make, process, fabricate, assemble, construct, or manufacture all or any part of that qualified motion picture by any means, method, or devise of any kind or character, whether before or after commencement of principal photography. (3) “Qualified motion picture” means any motion picture, whether or not the production of that motion picture is completely finished, which is produced, adapted, or altered for exploitation in, on, or through any medium or by any device, including, but not limited to, a motion picture produced for exploitation in movie theaters, through any form of television, or videocassettes, videotapes, or videodiscs, in amusement parks, or on commercial carriers, for any purpose, including, but not limited to, for any entertainment, commercial, advertising, promotional, industrial, or educational purpose. Qualified motion picture includes, but is not limited to, all adapted versions thereof (whether adapted for exploitation in any language, for any media, or otherwise) creative advertising, and publicity materials, such as trailers, television spots, or featurettes. Qualified motion picture does not include motion pictures produced for private noncommercial use, such as weddings or graduations. (4) “Qualified production services” means any fabrication performed by any person in any capacity (whether as an employee, agent, independent contractor, or otherwise) on film, tape, or other audiovisual embodiment in connection with the production of all or any part of any qualified motion picture, including, but not limited to, photography, sound, music, special effects, animation, adaptation (language, media, electronic, or otherwise), technological modifications, computer graphics, dubbing, mixing, editing, or cutting services. “Qualified production services” do not include services or other work to manufacture release prints or to duplicate tapes for exhibition or broadcast. (5) “Transfer” means any change of title or possession in any manner or form by any means whatsoever, conditional or otherwise, including, but not limited to, any sale, assignment, exchange, lease, license, or barter. (6) “Rights relating to any qualified motion picture” includes, but is not limited to, any and all rights to produce or exploit all or any part of the qualified motion picture by any means and in or through any medium. (7) “Exploit” or “exploitation” with respect to any qualified motion picture includes, but is not limited to, exhibiting, broadcasting, telecasting, displaying, projecting, transmitting, duplicating, reproducing, distributing, promoting, advertising, commercializing, merchandising, marketing, or otherwise using all or any part of the qualified motion picture in any or all media markets and territories and by any or all means, methods, modes, processes, and devices or delivery systems of every kind and character. “Exploitation” includes each and every act comprising part of any phase of the process of exploiting all or any qualified motion picture, whether before or after commencement of principal photography. (c) Subdivision (a) shall not apply to any of the following: (1) Any sale or purchase of raw film or videotape stock. (2) Any sale or purchase of release prints or tapes for exhibition or broadcast. (3) Any rentals or leases of videocassettes, videotapes, or videodiscs for private use, as described in paragraph (7) of subdivision (g) of Section 6006 and paragraph (7) of subdivision (e) of Section 6010. (Added by Stats. 1988, Ch. 1157, Sec. 1. Effective September 22, 1988.)
  112. 6010.65.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    For sales and use tax purposes, certain acquisition sale-and-leaseback transfers and leases are not treated as a “sale” or “purchase,” but a transfer of title to the lessee when the leaseback ends is included.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6010.65. (a) “Sale” and “purchase,” for purposes of this part, do not include any transfer of title to, nor any lease of, tangible personal property pursuant to an acquisition sale and leaseback. An acquisition sale and leaseback is a sale by a person and leaseback to that person of tangible personal property where both of the following conditions are satisfied: (1) That person has paid sales tax reimbursement or use tax with respect to that person’s purchase of the property. (2) The acquisition sale and leaseback is consummated within 90 days of that person’s first functional use of the property. (b) “Sale” and “purchase” include, for purposes of this part, the transfer of title to a lessee upon termination of an acquisition sale and leaseback. (c) This section shall apply to acquisition sale and leaseback arrangements executed on or after the operative date of this section. (Amended by Stats. 1994, Ch. 286, Sec. 1. Effective July 21, 1994.)
  113. 6010.7.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

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    A lease of a chemical toilet unit is treated as a sale and purchase, and the tax under this part applies based on the lease or rental price.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6010.7. Paragraph (5) of subdivision (g) of Section 6006, paragraph (5) of subdivision (e) of Section 6010, and Section 6094.1 shall have no application to a lease of a chemical toilet unit. Such a lease is a “sale” and “purchase” and the taxes imposed by this part apply measured by the lease or rental price accordingly, regardless of whether the unit is leased in substantially the same form as acquired and regardless of whether sales tax or use tax has been paid with respect to the chemical toilets at the time of their acquisition. (Amended by Stats. 1978, Ch. 1211.)
  114. 60100.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 3. Exemptions [60100 - 60108] ( Chapter 3 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    This section lists diesel fuel transactions and uses that are exempt from the part’s tax payment requirements.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 3. Exemptions [60100 - 60108] ( Chapter 3 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60100. (a) The provisions of this part requiring the payment of taxes do not apply to any of the following: (1) The removal from a terminal or refinery of, or the entry or sale of, any diesel fuel if all of the following apply: (A) The person otherwise liable for tax is a diesel fuel registrant. (B) In the case of a removal from a terminal, the terminal is an approved terminal. (C) The diesel fuel satisfies the dyeing and marking requirements of Section 60101. (2) Any entry or removal from a terminal or refinery of taxable diesel fuel transferred in bulk to a refinery or terminal if the persons involved (including the terminal operator) are registered. (3) The removal of diesel fuel if all of the following apply: (A) The diesel fuel is removed by railroad car from an approved refinery and is received at an approved terminal. (B) The refinery and the terminal are operated by the same diesel fuel registrant. (C) The refinery is not served by pipeline (other than a pipeline for the receipt of crude oil) or vessel. (4) Diesel fuel which, pursuant to the contract of sale, is required to be shipped and is shipped to a point outside of this state by a supplier by means of any of the following: (A) Facilities operated by the supplier. (B) Delivery by the supplier to a carrier, customs broker, or forwarding agent, whether hired by the purchaser or not, for shipment to the out-of-state point. (C) Delivery by the supplier to any vessel clearing from a port of this state for a port outside of this state and actually exported from this state in the vessel. (5) Backup tax does not apply to delivery of diesel fuel into the fuel tank of a diesel-powered highway vehicle as provided in Section 60058 for any of the following: (A) Use on a farm for farming purposes. (B) Use in an exempt bus operation. (C) Use in a diesel-powered highway vehicle that is operated off the highway. (D) Use in a diesel-powered highway vehicle that is owned and operated by a government entity. (E) Use by the United States and its agencies and instrumentalities. (6) Diesel fuel sold by credit card certified by the United States Department of State to any consulate officer or consulate employee of a foreign government who is not engaged in any private occupation for gain within this state, who uses the diesel fuel in a motor vehicle which is registered with the United States Department of State, and whose government has done either of the following: (A) Entered into a treaty with the United States providing for the exemption of its representatives from national, state, and municipal taxes. (B) Granted a similar exemption to representatives of the United States. (7) Diesel fuel sold by a supplier to a train operator for use in a diesel-powered train or for other off-highway use and the supplier has on hand an exemption certificate from the train operator. (8) Diesel fuel sold by a supplier to the United States and its agencies and instrumentalities. (b) For purposes of this section: (1) “Carrier” means a person or firm engaged in the business of transporting for compensation property owned by other persons, and includes both common and contract carriers. (2) “Forwarding agent” means a person or firm engaged in the business of preparing property for shipment or arranging for its shipment. (Amended by Stats. 1995, Ch. 555, Sec. 74. Effective January 1, 1996.)
  115. 60101.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 3. Exemptions [60100 - 60108] ( Chapter 3 added by Stats. 1994, Ch. 912, Sec. 17. )

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    Diesel fuel that must be dyed meets the rule if it satisfies EPA and IRS dyeing requirements; marking must meet IRS requirements; and people may not operate or keep a motor vehicle on a public highway in this state with dyed diesel fuel in the fuel tank, subject to stated highway-use exceptions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 3. Exemptions [60100 - 60108] ( Chapter 3 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60101. (a) Diesel fuel that is required to be dyed satisfies the dyeing requirement of this part if it meets the dyeing requirements of the United States Environmental Protection Agency and the Internal Revenue Service, including, but not limited to, requirements respecting type, dosage, and timing. (b) Marking shall meet the marking requirements of the Internal Revenue Service. (c) No person shall operate or maintain a motor vehicle on any public highway in this state with dyed diesel fuel in the fuel supply tank. This subdivision does not apply to uses of dyed diesel fuel on the highway that are lawful under the Internal Revenue Code or regulations promulgated thereunder, if the person is registered as a qualified highway vehicle operator, exempt bus operator, or government entity. (Amended by Stats. 2006, Ch. 364, Sec. 39. Effective January 1, 2007.)
  116. 60102.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 3. Exemptions [60100 - 60108] ( Chapter 3 added by Stats. 1994, Ch. 912, Sec. 17. )

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    People who handle dyed diesel fuel must give or post a warning notice in specified sales and delivery situations.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 3. Exemptions [60100 - 60108] ( Chapter 3 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60102. Notice is required with respect to dyed diesel fuel. In general, a notice stating: “DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE” shall be: (a) Provided by the terminal operator to any person that receives dyed diesel fuel at a terminal rack of that terminal operator. (b) Provided by any seller of dyed diesel fuel to its buyer if the diesel fuel is located outside the bulk transfer/terminal system and is not sold from a retail pump posted in accordance with the requirements of subdivision (c). (c) Posted by a seller on any retail pump where it sells dyed diesel fuel for use by its buyer. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  117. 60103.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 3. Exemptions [60100 - 60108] ( Chapter 3 added by Stats. 1994, Ch. 912, Sec. 17. )

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    The required notice form for certain dyed diesel fuel transactions must be provided by the time of removal or sale and must appear on the shipping papers, bills of lading, and invoices that accompany the sale or removal.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 3. Exemptions [60100 - 60108] ( Chapter 3 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60103. The form of notice required under subdivisions (a) and (b) of Section 60102, shall be provided by the time of the removal or sale and shall appear on shipping papers, bills of lading, and invoices accompanying the sale or removal of the dyed diesel fuel. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  118. 60105.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 3. Exemptions [60100 - 60108] ( Chapter 3 added by Stats. 1994, Ch. 912, Sec. 17. )

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    This section imposes penalties for certain dyed diesel fuel violations, including selling, using, altering dye or markers, or failing to provide or post required notice.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 3. Exemptions [60100 - 60108] ( Chapter 3 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60105. (a) A penalty applies to any person who does any of the following: (1) Sells or holds for sale dyed diesel fuel for any use that the person knows or has reason to know is a taxable use of the diesel fuel. (2) Holds for use or uses dyed diesel fuel for a use other than a nontaxable use and that person knew, or had reason to know, that the diesel fuel was so dyed. (3) Knowingly alters, or attempts to alter, the strength or composition of any dye or marker in any dyed diesel fuel. (4) Fails to provide or post the required notice with respect to any dyed diesel fuel. The failure to provide or post the required notice creates a presumption that the person so failing knows the diesel fuel will be used for a taxable use. (b) The amount of the penalty for each violation specified in subdivision (a) is the greater of: (1) Ten dollars ($10) for every gallon of diesel fuel involved, or (2) The product of one thousand dollars ($1,000), and the total number of penalties, including the penalty currently being determined, imposed by this section on the person (or a related person or any predecessor of that person or related person). (c) If a penalty is imposed under this section on any business entity, each officer, employee, or agent of the entity, who participated in any act giving rise to the penalty shall be jointly and severally liable with the entity for the penalty. (Amended by Stats. 2001, Ch. 429, Sec. 56. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
  119. 60106.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 3. Exemptions [60100 - 60108] ( Chapter 3 added by Stats. 1994, Ch. 912, Sec. 17. )

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    For exempt diesel-fuel sales to a train operator, the purchaser must execute an exemption certificate, and the supplier must keep that certificate in its records.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 3. Exemptions [60100 - 60108] ( Chapter 3 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60106. Any sale of diesel fuel to a train operator claimed as exempt from taxes under paragraph (7) of subdivision (a) of Section 60100 shall be supported by an exemption certificate executed by the purchaser in a form as prescribed by the board. The supplier shall retain the certificate in his or her records in support of the exemption. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  120. 60106.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 3. Exemptions [60100 - 60108] ( Chapter 3 added by Stats. 1994, Ch. 912, Sec. 17. )

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    A train operator must get a permit from the board to issue an exemption certificate, and permit applications must use the board’s form and include required information and signatures.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 3. Exemptions [60100 - 60108] ( Chapter 3 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60106.1. In order to issue an exemption certificate as provided in Section 60106, the train operator shall obtain a permit from the board. Every application for a permit shall be made upon a form prescribed by the board and shall set forth the name under which the applicant transacts or intends to transact business, the location of his or her place or places of business, and such other information as the board may require. The application shall be signed by the owner if a natural person; in the case of an association or partnership, by a member or partner; in the case of a corporation, by an executive officer or some person specifically authorized by the corporation to sign the application. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  121. 60106.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 3. Exemptions [60100 - 60108] ( Chapter 3 added by Stats. 1994, Ch. 912, Sec. 17. )

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    If a purchaser gives an exemption certificate and later uses or sells the diesel fuel for a different purpose, the purchaser must pay the tax and related penalties and interest.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 3. Exemptions [60100 - 60108] ( Chapter 3 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60106.2. If a purchaser gives a Section 60106 exemption certificate to a supplier that the diesel fuel purchased will be used in a manner or for a purpose entitling the supplier to regard the removal as exempt from the taxes as provided in paragraph (7) of subdivision (a) of Section 60100 and sells the diesel fuel or uses the diesel fuel in some other manner or for some other purpose, the purchaser shall be liable for payment of the tax under Chapter 2 (commencing with Section 60050) of this part. The tax, applicable penalties, and interest shall become due and payable and shall be ascertained and determined in the same manner as the backup tax under Section 60361.5. (Amended by Stats. 2001, Ch. 429, Sec. 57. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
  122. 60106.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 3. Exemptions [60100 - 60108] ( Chapter 3 added by Stats. 1994, Ch. 912, Sec. 17. )

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    A person who knowingly gives a diesel fuel exemption certificate for improper use can face criminal punishment and tax liability.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 3. Exemptions [60100 - 60108] ( Chapter 3 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60106.3. (a) Any person, including any officer or employee of a corporation, who gives a Section 60106 exemption certificate for diesel fuel that he or she knows at the time of purchase is not to be used by him or her or the corporation in the manner or for the purpose entitling the exemption for the purpose of evading payment to the supplier of the amount of the tax applicable to the transaction is guilty of a misdemeanor punishable as provided in Section 60706 or a felony punishable as provided in Section 60707. (b) Any person, including any officer or employee of a corporation, who gives a certificate for diesel fuel pursuant to Section 60106 that he or she knows at the time of purchase is not to be used by him or her or the corporation in the manner or for the purpose entitling the exemption is liable to the state for the amount of tax that would be due if he or she had not given that certificate. In addition to the tax, the person shall be liable to the state for a penalty of 25 percent of the tax or one thousand dollars ($1,000), whichever is greater, for each certificate issued for personal gain or to evade the payment of taxes. (Amended by Stats. 2001, Ch. 429, Sec. 58. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
  123. 60107.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 3. Exemptions [60100 - 60108] ( Chapter 3 added by Stats. 1994, Ch. 912, Sec. 17. )

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    Train operators must report diesel-fuel purchases to the board and file quarterly reports on time; the board may require extra reporting periods and may revoke the permit for inaccurate or improper reports.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 3. Exemptions [60100 - 60108] ( Chapter 3 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60107. (a) For the privilege of purchasing diesel fuel exempt from taxes under paragraph (7) of subdivision (a) of Section 60100, each train operator must make a report to the board showing: (1) The name and permit number of the supplier from whom it purchased undyed diesel fuel and the number of gallons of undyed diesel fuel purchased that is exempt from the tax. (2) Any other information required by the board. (b) Each train operator shall prepare and file with the board a report in the form as prescribed by the board, which may include, but not be limited to, electronic media showing the information in subdivision (a) during each quarterly reporting period. The report shall be filed with the board on or before the last day of the calendar month following the close of the quarterly period to which it relates. To facilitate the administration of this part, the board may require the filing of these reports for other than quarterly periods. Reports shall be authenticated in a form or pursuant to methods as may be prescribed by the board. (c) The board may revoke the train operator’s permit provided for in Section 60106.1 due to the filing of inaccurate or improper reports. (d) All of the administrative provisions of this part relating to a supplier shall be applicable to a train operator. (Amended by Stats. 2002, Ch. 459, Sec. 35. Effective January 1, 2003.)
  124. 60108.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 3. Exemptions [60100 - 60108] ( Chapter 3 added by Stats. 1994, Ch. 912, Sec. 17. )

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    Government entities using tax-exempt diesel in certain highway vehicles must pay an amount equal to the Section 60050 tax for each gallon used.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 3. Exemptions [60100 - 60108] ( Chapter 3 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60108. Notwithstanding the exemption provided for in subparagraph (D) of paragraph (5) of subdivision (a) of Section 60100, any government entity using diesel fuel exempt from tax under subparagraph (D) of paragraph (5) of subdivision (a) of Section 60100 shall, for the privilege of operating diesel-powered highway vehicles on highways in this state, make a payment equal to the tax specified in Section 60050 for each gallon of exempt diesel fuel used. The payments required by this subdivision shall be paid to the State Board of Equalization in the manner prescribed by the board, and the payments shall be treated as a tax for all purposes of this part. (Added by Stats. 1995, Ch. 34, Sec. 7. Effective June 30, 1995. Operative July 1, 1995, by Sec. 22 of Ch. 34.)
  125. 6011.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

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    This section defines “sales price” for tangible personal property and lists amounts that must be included or excluded.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6011. (a) “Sales price” means the total amount for which tangible personal property is sold or leased or rented, as the case may be, valued in money, whether paid in money or otherwise, without any deduction on account of any of the following: (1) The cost of the property sold. (2) The cost of materials used, labor or service cost, interest charged, losses, or any other expenses. (3) The cost of transportation of the property, except as excluded by other provisions of this section. (b) The total amount for which the property is sold or leased or rented includes all of the following: (1) Any services that are a part of the sale. (2) Any amount for which credit is given to the purchaser by the seller. (3) The amount of any tax imposed by the United States upon producers and importers of gasoline and the amount of any tax imposed pursuant to Part 2 (commencing with Section 7301) of this division. (c) “Sales price” does not include any of the following: (1) Cash discounts allowed and taken on sales. (2) The amount charged for property returned by customers when that entire amount is refunded either in cash or credit, but this exclusion shall not apply in any instance when the customer, in order to obtain the refund, is required to purchase other property at a price greater than the amount charged for the property that is returned. For the purpose of this section, refund or credit of the entire amount shall be deemed to be given when the purchase price less rehandling and restocking costs are refunded or credited to the customer. The amount withheld for rehandling and restocking costs may be a percentage of the sales price determined by the average cost of rehandling and restocking returned merchandise during the previous accounting cycle. (3) The amount charged for labor or services rendered in installing or applying the property sold. (4) (A) The amount of any tax (not including, however, any manufacturers’ or importers’ excise tax, except as provided in subparagraph (B)) imposed by the United States upon or with respect to retail sales whether imposed upon the retailer or the consumer. (B) The amount of manufacturers’ or importers’ excise tax imposed pursuant to Section 4081 or 4091 of the Internal Revenue Code for which the purchaser certifies that he or she is entitled to either a direct refund or credit against his or her income tax for the federal excise tax paid or for which the purchaser issues a certificate pursuant to Section 6245.5. (5) The amount of any tax imposed by any city, county, city and county, or rapid transit district within the State of California upon or with respect to retail sales of tangible personal property, measured by a stated percentage of sales price or gross receipts, whether imposed upon the retailer or the consumer. (6) The amount of any tax imposed by any city, county, city and county, or rapid transit district within the State of California with respect to the storage, use or other consumption in that city, county, city and county, or rapid transit district of tangible personal property measured by a stated percentage of sales price or purchase price, whether the tax is imposed upon the retailer or the consumer. (7) Separately stated charges for transportation from the retailer’s place of business or other point from which shipment is made directly to the purchaser, but the exclusion shall not exceed a reasonable charge for transportation by facilities of the retailer or the cost to the retailer of transportation by other than facilities of the retailer. However, if the transportation is by facilities of the retailer, or the property is sold for a delivered price, this exclusion shall be applicable solely with respect to transportation which occurs after the purchase of the property is made. (8) Charges for transporting landfill from an excavation site to a site specified by the purchaser, either if the charge is separately stated and does not exceed a reasonable charge or if the entire consideration consists of payment for transportation. (9) The amount of any motor vehicle, mobilehome, or commercial coach fee or tax imposed by and paid the State of California that has been added to or is measured by a stated percentage of the sales or purchase price of a motor vehicle, mobilehome, or commercial coach. (10) (A) The amount charged for intangible personal property transferred with tangible personal property in any technology transfer agreement, if the technology transfer agreement separately states a reasonable price for the tangible personal property. (B) If the technology transfer agreement does not separately state a price for the tangible personal property, and the tangible personal property or like tangible personal property has been previously sold or leased, or offered for sale or lease, to third parties at a separate price, the price at which the tangible personal property was sold, leased, or offered to third parties shall be used to establish the retail fair market value of the tangible personal property subject to tax. The remaining amount charged under the technology transfer agreement is for the intangible personal property transferred. (C) If the technology transfer agreement does not separately state a price for the tangible personal property, and the tangible personal property or like tangible personal property has not been previously sold or leased, or offered for sale or lease, to third parties at a separate price, the retail fair market value shall be equal to 200 percent of the cost of materials and labor used to produce the tangible personal property subject to tax. The remaining amount charged under the technology transfer agreement is for the intangible personal property transferred. (D) For purposes of this paragraph, “technology transfer agreement” means any agreement under which a person who holds a patent or copyright interest assigns or licenses to another person the right to make and sell a product or to use a process that is subject to the patent or copyright interest. (11) The amount of any tax imposed upon diesel fuel pursuant to Part 31 (commencing with Section 60001). (12) (A) The amount of tax imposed by any Indian tribe within the State of California with respect to a retail sale of tangible personal property measured by a stated percentage of the sales or purchase price, whether the tax is imposed upon the retailer or the consumer. (B) The exclusion authorized by subparagraph (A) shall only apply to those retailers who are in substantial compliance with this part. (Amended by Stats. 2002, Ch. 593, Sec. 1. Effective September 16, 2002. Operative January 1, 2003, by Sec. 4 of Ch. 593.)
  126. 6011.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

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    Consumer cooperatives may exclude certain membership fees and related labor from “sales price” when selling tangible personal property, but not the cost of the property sold.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6011.1. (a) Notwithstanding Section 6011, “sales price” from the sale of tangible personal property by consumer cooperatives, as defined in subdivision (b), shall not include the value of initial or periodic membership fees and the value of labor performed in lieu of, or as part of, monthly membership fees; provided, the exclusion authorized by this section shall not be interpreted to permit consumer cooperatives to exclude from “sales price” the cost of the property sold. (b) As used in this section, consumer cooperative means a corporation or group of persons composed of ultimate producers or consumers, or both, organized for the purpose of conducting any lawful business primarily for the mutual benefit of its shareholders who may be natural or legal persons, and the earnings, savings, or benefits of which are used for the general welfare of the shareholders or patrons or are distributed in the form of cash, stock, evidences of indebtedness, goods, or services, proportionately and equitably among the persons for which it does business upon the basis of the amount of their transactions or participation in production, or both. However, any such corporation may pay out of its net surplus earnings, savings, or benefits, not to exceed 5 percent interest upon its capital stock. (Added by Stats. 1982, Ch. 406, Sec. 1. Effective July 7, 1982.)
  127. 60110.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 4. Interstate Users [60110 - 60128] ( Heading of Chapter 4 amended by Stats. 1995, Ch. 555, Sec. 76. ) ## ARTICLE 1. Definitions [60110 - 60114] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )

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    Definitions in this chapter control how this chapter and this part are interpreted, unless the context requires otherwise.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 4. Interstate Users [60110 - 60128] ( Heading of Chapter 4 amended by Stats. 1995, Ch. 555, Sec. 76. ) ## ARTICLE 1. Definitions [60110 - 60114] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60110. Except where the context otherwise requires, the definitions given in this chapter govern the construction of this chapter and this part. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  128. 60111.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 4. Interstate Users [60110 - 60128] ( Heading of Chapter 4 amended by Stats. 1995, Ch. 555, Sec. 76. ) ## ARTICLE 1. Definitions [60110 - 60114] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )

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    “Interstate user” means a person who uses diesel fuel in a qualified motor vehicle in this state and operates that vehicle both inside and outside this state or the United States.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 4. Interstate Users [60110 - 60128] ( Heading of Chapter 4 amended by Stats. 1995, Ch. 555, Sec. 76. ) ## ARTICLE 1. Definitions [60110 - 60114] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60111. “Interstate user” includes any person who uses diesel fuel in the operation of a qualified motor vehicle in this state and who operates the qualified motor vehicle within and without this state or the United States. (Amended by Stats. 1995, Ch. 555, Sec. 77. Effective January 1, 1996.)
  129. 60112.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 4. Interstate Users [60110 - 60128] ( Heading of Chapter 4 amended by Stats. 1995, Ch. 555, Sec. 76. ) ## ARTICLE 1. Definitions [60110 - 60114] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )

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    This section defines “qualified motor vehicle” for the diesel fuel tax law.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 4. Interstate Users [60110 - 60128] ( Heading of Chapter 4 amended by Stats. 1995, Ch. 555, Sec. 76. ) ## ARTICLE 1. Definitions [60110 - 60114] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60112. “Qualified motor vehicle” means a motor vehicle used, designed, or maintained for transportation of persons or property that (a) has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms, (b) has three or more axles regardless of weight, or (c) is used in combination, when the weight of that combination exceeds 26,000 pounds or 11,797 kilograms gross vehicle weight. “Qualified motor vehicle” does not include recreational vehicles. (Amended by Stats. 1995, Ch. 555, Sec. 78. Effective January 1, 1996.)
  130. 60113.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 4. Interstate Users [60110 - 60128] ( Heading of Chapter 4 amended by Stats. 1995, Ch. 555, Sec. 76. ) ## ARTICLE 1. Definitions [60110 - 60114] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )

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    This section defines “recreational vehicle” for this code section.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 4. Interstate Users [60110 - 60128] ( Heading of Chapter 4 amended by Stats. 1995, Ch. 555, Sec. 76. ) ## ARTICLE 1. Definitions [60110 - 60114] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60113. “Recreational vehicle” means motor vehicles such as motor homes, pickup trucks with attached campers, and buses when used exclusively for personal pleasure by an individual. In order to qualify as a recreational vehicle, the motor vehicle shall not be used in connection with any business endeavor. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  131. 60114.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 4. Interstate Users [60110 - 60128] ( Heading of Chapter 4 amended by Stats. 1995, Ch. 555, Sec. 76. ) ## ARTICLE 1. Definitions [60110 - 60114] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )

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    This section defines “diesel vendor” as a person who sells diesel fuel in California, puts or causes it to be put into a qualified motor vehicle’s fuel tank, and collects diesel fuel tax from an interstate user at the time of sale.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 4. Interstate Users [60110 - 60128] ( Heading of Chapter 4 amended by Stats. 1995, Ch. 555, Sec. 76. ) ## ARTICLE 1. Definitions [60110 - 60114] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60114. “Diesel vendor” means every person who sells diesel fuel in this state and places, or causes to be placed, the diesel fuel into a fuel tank of a qualified motor vehicle and at the time of sale, collects the diesel fuel tax from an interstate user. (Amended by Stats. 1995, Ch. 555, Sec. 79. Effective January 1, 1996.)
  132. 60115.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 4. Interstate Users [60110 - 60128] ( Heading of Chapter 4 amended by Stats. 1995, Ch. 555, Sec. 76. ) ## ARTICLE 2. Imposition of Tax [60115 - 60116] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )

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    Interstate users must pay a diesel fuel tax for each gallon used in this state when using diesel fuel in a qualified motor vehicle.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 4. Interstate Users [60110 - 60128] ( Heading of Chapter 4 amended by Stats. 1995, Ch. 555, Sec. 76. ) ## ARTICLE 2. Imposition of Tax [60115 - 60116] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60115. For the privilege of using diesel fuel in a qualified motor vehicle in this state by interstate users, there is hereby imposed upon any interstate user for each gallon of diesel fuel used in this state, a tax consisting of the following two components: (a) A tax at the rate imposed by Section 60050. (b) A tax at the rate prescribed by Section 60116. (Amended by Stats. 1997, Ch. 618, Sec. 3. Effective October 3, 1997.)
  133. 60116.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 4. Interstate Users [60110 - 60128] ( Heading of Chapter 4 amended by Stats. 1995, Ch. 555, Sec. 76. ) ## ARTICLE 2. Imposition of Tax [60115 - 60116] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )

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    The board must set a diesel fuel tax rate per gallon using a specified formula and meet deadline dates for making each determination.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 4. Interstate Users [60110 - 60128] ( Heading of Chapter 4 amended by Stats. 1995, Ch. 555, Sec. 76. ) ## ARTICLE 2. Imposition of Tax [60115 - 60116] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60116. (a) Commencing January 1, 1998, and on each January 1 up to and including January 1, 2013, the board shall establish a tax rate per gallon, rounded to the nearest one-tenth of a cent ($0.001), by multiplying the average retail price per gallon (including the federal excise tax and excluding the state excise tax and the sales and use tax) of diesel fuel sold in this state by a percentage equal to the combined state and local sales tax rate established by Part 1 (commencing with Section 6001) and Part 1.5 (commencing with Section 7200) of Division 2 of the Revenue and Taxation Code and Section 35 of Article XIII of the California Constitution. The average retail price per gallon shall be the average of weekly retail prices for the 12-month period ending August 31 of the year prior to the effective date of the new rate. In determining the average retail price per gallon, the board shall use the weekly average retail price published by the State Energy Resources Conservation and Development Commission, in its publication “Fuel Price And Supply Update.” In the event the “Fuel Price And Supply Update” is delayed or discontinued, the board may base its determination on other sources of the average retail price of diesel fuel. The board shall make its determination of the rate no later than October 1 of the year prior to the effective date of the new rate. (b) The tax rate established by the board on January 1, 2013, shall remain in effect only through June 30, 2013. (c) Commencing on July 1, 2013, and on each July 1 thereafter, the board shall establish a tax rate per gallon, rounded to the nearest one-tenth of one cent ($0.001), by multiplying the average retail price per gallon (including the federal excise tax and excluding the state excise tax and the sales and use tax) of diesel fuel sold in this state by a percentage equal to the combined state and local sales tax rate established by Part 1 (commencing with Section 6001) and Part 1.5 (commencing with Section 7200) of Division 2 of the Revenue and Taxation Code and Section 35 of Article XIII of the California Constitution. The average retail price per gallon shall be the average of weekly retail prices for the 12-month period ending on the last day of January prior to the effective date of the new rate. In determining the average retail price per gallon, the board shall use the weekly average retail price as reported by the United States Energy Information Administration (EIA). In the event the EIA information is delayed or discontinued, the board may base its determination on other sources of the average retail price of diesel fuel. The board shall make its determination of the rate no later than March 1 of the same year as the effective date of the new rate. (Amended by Stats. 2012, Ch. 769, Sec. 19. (AB 2679) Effective January 1, 2013.)
  134. 6012.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

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    This section defines “gross receipts” for sales tax purposes and lists amounts included and excluded.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6012. (a) “Gross receipts” mean the total amount of the sale or lease or rental price, as the case may be, of the retail sales of retailers, valued in money, whether received in money or otherwise, without any deduction on account of any of the following: (1) The cost of the property sold. However, in accordance with any rules and regulations as the board may prescribe, a deduction may be taken if the retailer has purchased property for some other purpose than resale, has reimbursed his or her vendor for tax which the vendor is required to pay to the state or has paid the use tax with respect to the property, and has resold the property prior to making any use of the property other than retention, demonstration, or display while holding it for sale in the regular course of business. If that deduction is taken by the retailer, no refund or credit will be allowed to his or her vendor with respect to the sale of the property. (2) The cost of the materials used, labor or service cost, interest paid, losses, or any other expense. (3) The cost of transportation of the property, except as excluded by other provisions of this section. (4) The amount of any tax imposed by the United States upon producers and importers of gasoline and the amount of any tax imposed pursuant to Part 2 (commencing with Section 7301) of this division. (b) The total amount of the sale or lease or rental price includes all of the following: (1) Any services that are a part of the sale. (2) All receipts, cash, credits and property of any kind. (3) Any amount for which credit is allowed by the seller to the purchaser. (c) “Gross receipts” do not include any of the following: (1) Cash discounts allowed and taken on sales. (2) Sale price of property returned by customers when that entire amount is refunded either in cash or credit, but this exclusion shall not apply in any instance when the customer, in order to obtain the refund, is required to purchase other property at a price greater than the amount charged for the property that is returned. For the purpose of this section, refund or credit of the entire amount shall be deemed to be given when the purchase price less rehandling and restocking costs are refunded or credited to the customer. The amount withheld for rehandling and restocking costs may be a percentage of the sales price determined by the average cost of rehandling and restocking returned merchandise during the previous accounting cycle. (3) The price received for labor or services used in installing or applying the property sold. (4) (A) The amount of any tax (not including, however, any manufacturers’ or importers’ excise tax, except as provided in subparagraph (B)) imposed by the United States upon or with respect to retail sales whether imposed upon the retailer or the consumer. (B) The amount of manufacturers’ or importers’ excise tax imposed pursuant to Section 4081 or 4091 of the Internal Revenue Code for which the purchaser certifies that he or she is entitled to either a direct refund or credit against his or her income tax for the federal excise tax paid or for which the purchaser issues a certificate pursuant to Section 6245.5. (5) The amount of any tax imposed by any city, county, city and county, or rapid transit district within the State of California upon or with respect to retail sales of tangible personal property measured by a stated percentage of sales price or gross receipts whether imposed upon the retailer or the consumer. (6) The amount of any tax imposed by any city, county, city and county, or rapid transit district within the State of California with respect to the storage, use or other consumption in that city, county, city and county, or rapid transit district of tangible personal property measured by a stated percentage of sales price or purchase price, whether the tax is imposed upon the retailer or the consumer. (7) Separately stated charges for transportation from the retailer’s place of business or other point from which shipment is made directly to the purchaser, but the exclusion shall not exceed a reasonable charge for transportation by facilities of the retailer or the cost to the retailer of transportation by other than facilities of the retailer. However, if the transportation is by facilities of the retailer, or the property is sold for a delivered price, this exclusion shall be applicable solely with respect to transportation which occurs after the sale of the property is made to the purchaser. (8) Charges for transporting landfill from an excavation site to a site specified by the purchaser, either if the charge is separately stated and does not exceed a reasonable charge or if the entire consideration consists of payment for transportation. (9) The amount of any motor vehicle, mobilehome, or commercial coach fee or tax imposed by and paid to the State of California that has been added to or is measured by a stated percentage of the sales or purchase price of a motor vehicle, mobilehome, or commercial coach. (10) (A) The amount charged for intangible personal property transferred with tangible personal property in any technology transfer agreement, if the technology transfer agreement separately states a reasonable price for the tangible personal property. (B) If the technology transfer agreement does not separately state a price for the tangible personal property, and the tangible personal property or like tangible personal property has been previously sold or leased, or offered for sale or lease, to third parties at a separate price, the price at which the tangible personal property was sold, leased, or offered to third parties shall be used to establish the retail fair market value of the tangible personal property subject to tax. The remaining amount charged under the technology transfer agreement is for the intangible personal property transferred. (C) If the technology transfer agreement does not separately state a price for the tangible personal property, and the tangible personal property or like tangible personal property has not been previously sold or leased, or offered for sale or lease, to third parties at a separate price, the retail fair market value shall be equal to 200 percent of the cost of materials and labor used to produce the tangible personal property subject to tax. The remaining amount charged under the technology transfer agreement is for the intangible personal property transferred. (D) For purposes of this paragraph, “technology transfer agreement” means any agreement under which a person who holds a patent or copyright interest assigns or licenses to another person the right to make and sell a product or to use a process that is subject to the patent or copyright interest. (11) The amount of any tax imposed upon diesel fuel pursuant to Part 31 (commencing with Section 60001). (12) (A) The amount of tax imposed by any Indian tribe within the State of California with respect to a retail sale of tangible personal property measured by a stated percentage of the sales or purchase price, whether the tax is imposed upon the retailer or the consumer. (B) The exclusion authorized by subparagraph (A) shall only apply to those retailers who are in substantial compliance with this part. For purposes of the sales tax, if the retailers establish to the satisfaction of the board that the sales tax has been added to the total amount of the sale price and has not been absorbed by them, the total amount of the sale price shall be deemed to be the amount received exclusive of the tax imposed. Section 1656.1 of the Civil Code shall apply in determining whether or not the retailers have absorbed the sales tax. (Amended by Stats. 2002, Ch. 593, Sec. 2. Effective September 16, 2002. Operative January 1, 2003, by Sec. 4 of Ch. 593.)
  135. 6012.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

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    Consumer cooperatives may exclude certain membership fees and labor value from gross receipts on sales of tangible personal property, but not the cost of the property sold.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6012.1. (a) Notwithstanding Section 6012, “gross receipts” from the sale of tangible personal property by consumer cooperatives, as defined in subdivision (b), shall not include the value of initial or periodic membership fees and the value of labor performed in lieu of, or as part of, monthly membership fees; provided, the exclusion authorized by this section shall not be interpreted to permit consumer cooperatives to exclude from “gross receipts” the cost of the property sold. (b) As used in this section, consumer cooperative means a corporation or group of persons composed of ultimate producers or consumers, or both, organized for the purpose of conducting any lawful business primarily for the mutual benefit of its shareholders who may be natural or legal persons, and the earnings, savings, or benefits of which are used for the general welfare of the shareholders or patrons or are distributed in the form of cash, stock, evidences of indebtedness, goods, or services, proportionately and equitably among the persons for which it does business upon the basis of the amount of their transactions or participation in production, or both. However, any such corporation may pay out of its net surplus earnings, savings, or benefits, not to exceed 5 percent interest upon its capital stock. (Added by Stats. 1982, Ch. 406, Sec. 1.5. Effective July 7, 1982.)
  136. 6012.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

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    This section sets how to calculate gross receipts and sales price for certain mobilehome sales, uses value guides in some cases, excludes separately stated escrow fees, and defines “actual sales price.”

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6012.2. (a) For purposes of this part, “gross receipts” from the sale of a used mobilehome, as defined in Section 18014 of the Health and Safety Code, and the “sales price” of a used mobilehome, sold or stored, used, or otherwise consumed in this state shall be based on the current value of the used mobilehome as specified by a recognized value guide, whenever a registered or legal owner sells a used mobilehome through a person licensed under the Health and Safety Code as a dealer and not on the dealer’s own account or through a licensed real estate broker acting pursuant to Section 10131.6 of the Business and Professions Code, or whenever a purchaser of a used mobilehome is required to pay the use tax to the Department of Housing and Community Development. If the value guide does not specify the model or manufacturer of a used mobilehome, the value of the used mobilehome shall be established by reference to the highest value in the value guide according to age and size or the actual sales price, whichever is less. If the actual sales price of a used mobilehome is less than the current value specified in the value guide, the “sales price” and “gross receipts” shall be based on the actual sales price of the mobilehome as evidenced by purchase documents. The State Board of Equalization shall approve the value guides for use within this state through regulation. (b) For the purposes of this part, “gross receipts” from the sale of a mobilehome, whether new or used, shall exclude the amount of separately stated escrow fees on the sale of such mobilehome. (c) For the purposes of this section, the “actual sales price” means the total contract price, including, but not limited to, the value of the mobilehome, in place location, awning, skirting, carport, patio, landscaping, shrubs, unattached furnishings, or other items not part of the mobilehome, and documentation fees. (Amended (as amended by Stats. 1984, Ch. 1707) by Stats. 1985, Ch. 1539, Sec. 2. Effective October 2, 1985. Operative January 1, 1986, by Sec. 6 of Ch. 1539.)
  137. 6012.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

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    Sections 6011 and 6012 do not affect the exemption under Section 6385 for certain sales to a common carrier.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6012.5. Nothing in Sections 6011 and 6012 shall affect the exemption afforded under Section 6385 to sales of tangible personal property to a common carrier under the circumstances set forth in Section 6385. (Added by Stats. 1962, Ch. 3.)
  138. 6012.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

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    This section sets how to value certain factory-built school building sales and defines that term for sales tax purposes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6012.6. (a) For the purposes of this part, “gross receipts” from the sale of a factory-built school building, and the “sales price” of a factory-built school building, sold or stored, used, or otherwise consumed in this state shall be 40 percent of the sales price of the factory-built school building to the consumer. (b) For purposes of this section, “factory-built school building” means any building designed in compliance with state laws for school construction and approved by the structural safety section in the office of the State Architect, which is either wholly manufactured or is in substantial part manufactured at an offsite location, to be assembled, erected, or installed on a site owned or leased by a school district or a community college district. (c) For purposes of this section, the place of sale or purchase of a factory-built school building is the place of business of the retailer of the factory-built school building as provided in Section 7205, regardless of whether sale of the building includes installation or whether the building is placed upon a permanent foundation. (Amended by Stats. 1990, Ch. 763, Sec. 1. Effective September 13, 1990.)
  139. 6012.7.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    This section sets a 40% measure for gross receipts and sales price of factory-built housing, and if a purchaser later uses the housing inconsistently with a written certification, the purchaser is liable for tax measured by 60% of the sales price.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6012.7. (a) For the purposes of this part, “gross receipts” from the sale of factory-built housing, and the “sales price” of factory-built housing, sold or stored, used, or otherwise consumed in this state shall be 40 percent of the sales price of the factory-built housing to the consumer. (b) For purposes of this section, “factory-built housing” includes: (1) A residential building, dwelling unit or an individual dwelling room or combination of rooms thereof, or building component, assembly, or system manufactured in such a manner that all concealed parts or processes of manufacture cannot be inspected before installation at the building site without disassembly, damage, or destruction of the part, including units designed for use as part of an institution for resident or patient care, which is either wholly manufactured or is in substantial part manufactured at an offsite location to be wholly or partially assembled onsite in accordance with regulations adopted by the Commission of Housing and Community Development of the State of California pursuant to Section 19990 of the Health and Safety Code or in accordance with applicable local building requirements if such factory-built housing is inspected and approved by the local enforcement agency at the place of, and during the time of, manufacture. (2) “Modular housing,” which is a three-dimensional box or cube-shaped structure or structures making up one or more rooms of a residential building. (3) “Sectionalized housing,” which generally consists of two modules which form a total living unit. (4) “Modular,” “utility,” or “wet cores,” which are three-dimensional habitable rooms or modules and which are generally comprised of a kitchen or a bathroom or bathrooms. (c) For purposes of this section, “factory-built housing” does not include: (1) A “mobilehome,” as defined in Section 18008 of the Health and Safety Code. (2) “Precut housing packages” where more than 50 percent of the package consists of precut lumber only. (3) “Panelized construction,” such as walls or components that may become one or more rooms of a building, unless a complete housing package is provided by the builder or manufacturer, such as by providing wall panels, floors, and a roof which will form a complete housing structure. (4) “Porches” or “awnings” which are not purchased as a part of the original housing package. (d) If a purchaser certifies in writing to a retailer that the factory-built housing purchased will be consumed in a manner or for a purpose entitling the retailer to exclude 60 percent of the gross receipts or sales price from the measure of tax, and uses the property in some other manner or for some other purpose, the purchaser shall be liable for payment of tax measured by 60 percent of the sales price. (Repealed and added by Stats. 1980, Ch. 1246, Sec. 2. Effective September 29, 1980. Operative January 1, 1981, by Sec. 5 of Ch. 1246.)
  140. 6012.8.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    This section sets a special sales-and-use tax measure for certain new mobilehomes, allows resale certificates in some cases, requires reporting on the return, and exempts certain used mobilehomes from the tax.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6012.8. (a) For the purposes of this part, “gross receipts” from the sale of a new mobilehome, and the “sales price” of a new mobilehome sold or stored, used, or otherwise consumed in this state shall be 75 percent of the sales price of the mobilehome to the retailer, if the mobilehome is sold by the retailer to the purchaser for installation on a foundation system pursuant to Section 18551 of the Health and Safety Code for occupancy as a residence, and is thereafter subject to property taxation. The retailer shall be considered to be the consumer for purposes of this part if the sale by the retailer would otherwise have been subject to sales tax and if the retailer is not also the manufacturer of the mobilehome. If the retailer of the mobilehome is the manufacturer, tax shall be measured by an amount equal to 75 percent of the sales price at which a similar mobilehome ready for installation would be sold by the manufacturer to a retailer-consumer in this state. Notwithstanding any other provision of this part, a retailer may give a resale certificate for the purchase by the retailer of such a mobilehome and shall report the gross receipts or sales price from the purchase with the return for the period during which the mobilehome is sold to the purchaser for installation for occupancy as a residence. Notwithstanding any other provision of this part, any retailer who is a licensed mobilehome dealer under Section 18002.6 of the Health and Safety Code is a retailer-consumer regardless of whether or not it installs the mobilehome on a foundation system as an improvement to realty. The licensed dealer may give a resale certificate for the purchase of such a mobilehome, and shall report the gross receipts or sales price from the purchase with the return for the period during which the mobilehome is installed by the licensed dealer for occupancy as a residence. (b) For purposes of this section, a “mobilehome” is defined in Sections 18008 and 18211 of the Health and Safety Code. (c) If a purchaser certifies in writing to a retailer that the mobilehome purchased will be consumed in a manner or for a purpose entitling the retailer to exclude 25 percent of the gross receipts or sales price to the retailer from the measure of tax, and uses the property in some other manner or for some other purpose which would not be subject to any other exclusion or exemption under this part, the purchaser shall be liable for payment of tax measured by the amount of the sales price to the purchaser less an amount equal to 75 percent of the gross receipts or sales price of the mobilehome to the retailer. (d) There are exempted from the taxes imposed by this part, the gross receipts from the sale of, and the storage, use, or other consumption in this state of any used mobilehome, the initial retail sale of which qualified for the partial exemption from tax provided for by this section. (Amended by Stats. 1986, Ch. 608, Sec. 16.)
  141. 6012.9.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    This section sets a partial sales-and-use-tax measure for certain new mobilehomes, allows a retailer to use a resale certificate, requires reporting on the return, and exempts qualifying used mobilehomes from the tax.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6012.9. (a) For the purposes of this part, “gross receipts” from the sale of a new mobilehome, and the “sales price” of a new mobilehome sold or stored, used or otherwise consumed in this state shall be 75 percent of the sales price of the mobilehome to the retailer, if such mobilehome is sold by the retailer to the purchaser for installation for occupancy as a residence pursuant to the requirements of Section 18613 of the Health and Safety Code, and is thereafter subject to property taxation. The retailer shall be considered to be the consumer for purposes of this part if the sale by the retailer would otherwise have been subject to sales tax and if the retailer is not also the manufacturer of the mobilehome. If the retailer of the mobilehome is the manufacturer, tax shall be measured by an amount equal to 75 percent of the sales price at which a similar mobilehome ready for installation would be sold by the manufacturer to a retailer-consumer in this state. Notwithstanding any other provision of this part, a retailer may give a resale certificate for the purchase by the retailer of such a mobilehome and shall report the gross receipts or sales price from such purchase with the return for the period during which the mobilehome is sold to the purchaser for installation for occupancy as a residence. (b) For the purpose of this section, a “mobilehome” is defined in Sections 18008 and 18211 of the Health and Safety Code. (c) If a purchaser certifies in writing to a retailer that the mobilehome purchased will be consumed in a manner or for a purpose entitling the retailer to exclude 25 percent of the gross receipts or sales price to the retailer from the measure of tax, and uses the property in some other manner or for some other purpose which would not be subject to any other exclusion or exemption under this part, the purchaser shall be liable for payment of tax measured by the amount of the sales price to the purchaser less an amount equal to 75 percent of the gross receipts or sales price of the mobilehome to the retailer. (d) There are exempted from the taxes imposed by this part, the gross receipts from the sale of, and the storage, use, or other consumption in this state of any used mobilehome, the initial retail sale of which qualified for the partial exemption from tax provided for by this section. (Amended by Stats. 1980, Ch. 1149, Sec. 46.)
  142. 60120.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 4. Interstate Users [60110 - 60128] ( Heading of Chapter 4 amended by Stats. 1995, Ch. 555, Sec. 76. ) ## ARTICLE 3. Licenses for Interstate Users [60120 - 60122] ( Heading of Article 3 amended by Stats. 1995, Ch. 555, Sec. 81. )

    Verify source ↗

    People operating a qualified motor vehicle within and outside the state or United States must apply to the board for a license, and a person may not be an interstate user without first getting a license.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 4. Interstate Users [60110 - 60128] ( Heading of Chapter 4 amended by Stats. 1995, Ch. 555, Sec. 76. ) ## ARTICLE 3. Licenses for Interstate Users [60120 - 60122] ( Heading of Article 3 amended by Stats. 1995, Ch. 555, Sec. 81. ) ## 60120. Every person operating a qualified motor vehicle within and without this state or the United States shall apply to the board for a license on forms prescribed by the board. It is unlawful for any person to be an interstate user without first securing a license. (Amended by Stats. 1997, Ch. 620, Sec. 23. Effective January 1, 1998.)
  143. 60121.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 4. Interstate Users [60110 - 60128] ( Heading of Chapter 4 amended by Stats. 1995, Ch. 555, Sec. 76. ) ## ARTICLE 3. Licenses for Interstate Users [60120 - 60122] ( Heading of Article 3 amended by Stats. 1995, Ch. 555, Sec. 81. )

    Verify source ↗

    Before a license is granted to an interstate user, the board may require security to be filed. The license is non-transferable and remains valid until canceled or revoked.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 4. Interstate Users [60110 - 60128] ( Heading of Chapter 4 amended by Stats. 1995, Ch. 555, Sec. 76. ) ## ARTICLE 3. Licenses for Interstate Users [60120 - 60122] ( Heading of Article 3 amended by Stats. 1995, Ch. 555, Sec. 81. ) ## 60121. Before granting a license to an interstate user, the board may require the person to file with the board security pursuant to Section 60401. The license issued to any interstate user is not transferable and is valid until canceled or revoked. (Amended by Stats. 1997, Ch. 620, Sec. 24. Effective January 1, 1998.)
  144. 60122.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 4. Interstate Users [60110 - 60128] ( Heading of Chapter 4 amended by Stats. 1995, Ch. 555, Sec. 76. ) ## ARTICLE 3. Licenses for Interstate Users [60120 - 60122] ( Heading of Article 3 amended by Stats. 1995, Ch. 555, Sec. 81. )

    Verify source ↗

    The board may issue a California fuel trip permit to interstate users, and the permit is valid for four consecutive days. The fee is $30.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 4. Interstate Users [60110 - 60128] ( Heading of Chapter 4 amended by Stats. 1995, Ch. 555, Sec. 76. ) ## ARTICLE 3. Licenses for Interstate Users [60120 - 60122] ( Heading of Article 3 amended by Stats. 1995, Ch. 555, Sec. 81. ) ## 60122. The board or its authorized representative may issue a California fuel trip permit to interstate users for entry into this state. The California fuel trip permit shall be valid for four consecutive days and includes any reentry into the state during the four-day period. The fee for issuance of a California fuel trip permit is thirty dollars ($30). Other provisions of this article and Article 1 (commencing with Section 60201) of Chapter 6 shall not apply to the holder of a California fuel trip permit who uses only diesel fuel brought into this state in the fuel tank of the qualified motor vehicle and diesel fuel purchased in this state with the diesel fuel tax paid and delivered into the fuel tank of the qualified motor vehicle. Any diesel fuel tax paid to a diesel vendor for diesel fuel taken out of the state in the fuel tank of a qualified motor vehicle operated under a California fuel trip permit shall not be refunded to the holder of the California fuel trip permit, notwithstanding any other provision of this part. The board may enter into an interagency agreement with the Department of Motor Vehicles providing for the issuance of California fuel trip permits by that department. (Amended by Stats. 1998, Ch. 609, Sec. 55. Effective January 1, 1999.)
  145. 60128.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 4. Interstate Users [60110 - 60128] ( Heading of Chapter 4 amended by Stats. 1995, Ch. 555, Sec. 76. ) ## ARTICLE 4. Administrative Provisions [60128- 60128.] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    Administrative provisions in this part apply to administering the tax imposed by Section 60115, so long as they are not inconsistent with this chapter.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 4. Interstate Users [60110 - 60128] ( Heading of Chapter 4 amended by Stats. 1995, Ch. 555, Sec. 76. ) ## ARTICLE 4. Administrative Provisions [60128- 60128.] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60128. All of the administrative provisions of this part not inconsistent with this chapter shall be applicable to the administration of the tax imposed by Section 60115. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  146. 6013.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    “Business” includes activities done, or caused to be done, by a person for gain, benefit, or advantage.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6013. “Business” includes any activity engaged in by any person or caused to be engaged in by him with the object of gain, benefit, or advantage, either direct or indirect. (Added by Stats. 1941, Ch. 36.)
  147. 60130.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 4.5. International Fuel Tax Agreement [60130- 60130.] ( Chapter 4.5 added by Stats. 1995, Ch. 555, Sec. 84. )

    Verify source ↗

    Starting January 1, 1996, the provisions of Chapter 2 (beginning with Section 9405) of Part 3.5 apply to all interstate users.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 4.5. International Fuel Tax Agreement [60130- 60130.] ( Chapter 4.5 added by Stats. 1995, Ch. 555, Sec. 84. ) ## 60130. Effective on and after January 1, 1996, the provisions of Chapter 2 (commencing with Section 9405) of Part 3.5 shall apply to all interstate users. (Added by Stats. 1995, Ch. 555, Sec. 84. Effective January 1, 1996.)
  148. 60131.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Licenses for Suppliers [60131 - 60135] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    Before becoming a supplier, a person must apply to the board for a supplier’s license, and no one may act as a supplier without first securing that license.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Licenses for Suppliers [60131 - 60135] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60131. Every person, before becoming a supplier, shall apply to the board for a license authorizing the person to engage in business as a supplier. A supplier’s license shall be issued only to a person who is a supplier of diesel fuel within the meaning of the word “supplier” as defined in Section 60033. It is unlawful for any person to be a supplier without first securing a license. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  149. 60132.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Licenses for Suppliers [60131 - 60135] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    Applications must be made on forms prescribed, prepared, and furnished by the board.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Licenses for Suppliers [60131 - 60135] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60132. Applications shall be made on forms prescribed, prepared, and furnished by the board. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  150. 60133.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Licenses for Suppliers [60131 - 60135] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    Before a supplier license is granted, the board may require security; once issued, the license cannot be transferred and lasts until it is canceled or revoked.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Licenses for Suppliers [60131 - 60135] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60133. Before granting a license authorizing a person to engage in business as a supplier, the board may require the person to file with the board security pursuant to Section 60401. The license issued to any supplier is not transferable and is valid until canceled or revoked. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  151. 60135.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Licenses for Suppliers [60131 - 60135] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    Before becoming a pipeline or vessel operator, a person must apply for a board license. Train operators moving diesel fuel in, out of, or within the state must also get a board license.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Licenses for Suppliers [60131 - 60135] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60135. Every person before becoming a pipeline operator or a vessel operator shall apply to the board for a license on forms prescribed by the board. In addition, every train operator that transports diesel fuel into, out of, or within this state shall obtain a license from the board on forms prescribed by the board. A train operator license, pipeline operator license, or a vessel operator license shall be issued only to a person who is a train operator, pipeline operator, or a vessel operator as defined in Sections 60041, 60047.1, and 60049.1. It is unlawful for a person to act as a pipeline operator or a vessel operator without first securing a license. It is unlawful for a train operator to transport diesel fuel into, out of, or within this state on or after January 1, 2009, without first securing a license under this section or a permit under Section 60106.1. (Amended by Stats. 2008, Ch. 306, Sec. 8. Effective January 1, 2009.)
  152. 6014.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    “Seller” includes people who are in the business of selling certain tangible personal property tied to sales tax calculations.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6014. “Seller” includes every person engaged in the business of selling tangible personal property of a kind the gross receipts from the retail sale of which are required to be included in the measure of the sales tax. For the purposes of this section, the phrase “tangible personal property of a kind the gross receipts from the retail sale of which are required to be included in the measure of the sales tax” includes all tangible personal property of a kind the gross receipts from the retail sale of which is, or would be, required to be included in the measure of the sales tax if sold at retail, whether or not the tangible personal property is ever sold at retail or is suitable for sale at retail. (Amended by Stats. 1983, Ch. 184, Sec. 1. Effective July 11, 1983. Operative January 1, 1984, by Sec. 2 of Ch. 184.)
  153. 60141.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. License for Exempt Bus Operator [60141 - 60143] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    A person must apply for a license before becoming an exempt bus operator, and it is unlawful to act as an exempt bus operator without first getting that license.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. License for Exempt Bus Operator [60141 - 60143] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60141. Every person before becoming an exempt bus operator, shall apply for a license authorizing the person to engage in business as an exempt bus operator. A license shall be issued only to a person who is an exempt bus operator as defined in Section 60040. It is unlawful for any person to be an exempt bus operator without first securing a license. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  154. 60142.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. License for Exempt Bus Operator [60141 - 60143] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    Applications must be made on forms prescribed, prepared, and furnished by the board.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. License for Exempt Bus Operator [60141 - 60143] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60142. Application shall be made on forms to be prescribed, prepared, and furnished by the board. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  155. 60143.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. License for Exempt Bus Operator [60141 - 60143] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    Before issuing an exempt bus operator license, the board may require the applicant to file security. The license is not transferable and stays valid until canceled or revoked.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2. License for Exempt Bus Operator [60141 - 60143] ( Article 2 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60143. Before granting a license authorizing a person to engage in business as an exempt bus operator, the board may require the person to file with the board security pursuant to Section 60401. The license issued to any exempt bus operator is not transferable and is valid until canceled or revoked. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  156. 60146.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2.5. License for Government Entity [60146- 60146.] ( Article 2.5 added by Stats. 1995, Ch. 34, Sec. 8. )

    Verify source ↗

    Government entities that operate diesel-powered highway vehicles on state highways must apply for a diesel fuel tax license, using board-prescribed forms.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 2.5. License for Government Entity [60146- 60146.] ( Article 2.5 added by Stats. 1995, Ch. 34, Sec. 8. ) ## 60146. Each government entity operating a diesel-powered highway vehicle upon this state’s highways shall apply for a diesel fuel tax license on forms prescribed by the board. It is unlawful for any government entity to operate a diesel-powered highway vehicle upon the state’s highways without first securing a diesel fuel tax license. (Added by Stats. 1995, Ch. 34, Sec. 8. Effective June 30, 1995. Operative July 1, 1995, by Sec. 22 of Ch. 34.)
  157. 6015.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    This section defines who counts as a “retailer” for sales and use tax purposes, gives the board power to treat certain sellers as agents or retailers, and says a newspaper carrier is not a retailer.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6015. (a) “Retailer” includes: (1) Every seller who makes any retail sale or sales of tangible personal property, and every person engaged in the business of making retail sales at auction of tangible personal property owned by the person or others. (2) Every person engaged in the business of making sales for storage, use, or other consumption or in the business of making sales at auction of tangible personal property owned by the person or others for storage, use, or other consumption. (3) Any person conducting a race meeting under Chapter 4 of Division 8 of the Business and Professions Code, with respect to horses which are claimed during such meeting. (b) When the board determines that it is necessary for the efficient administration of this part to regard any salesmen, representatives, peddlers, or canvassers as the agents of the dealers, distributors, supervisors, or employers under whom they operate or from whom they obtain the tangible personal property sold by them, irrespective of whether they are making sales on their own behalf or on behalf of the dealers, distributors, supervisors, or employers the board may so regard them and may regard the dealers, distributors, supervisors, or employers as retailers for purposes of this part. (c) Notwithstanding subdivision (b), a newspaper carrier is not a retailer and the retailer is the publisher or distributor for whom the carrier delivers the newspapers. The publisher or distributor is responsible for the tax measured by the price charged to the customer by the carrier. (Amended by Stats. 1991, Ch. 85, Sec. 1. Effective June 30, 1991. Operative July 15, 1991, by Sec. 20 of Ch. 85, as amended by Stats. 1991, Ch. 88, Sec. 14.)
  158. 60151.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. License for Ultimate Vendor [60151 - 60153] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    A person engaged as an ultimate vendor of diesel fuel must be licensed, and it is unlawful to act as an ultimate vendor without first getting a license.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. License for Ultimate Vendor [60151 - 60153] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60151. (a) A person shall be licensed if that person is engaged in the activity of an “ultimate vendor” of diesel fuel. It is unlawful for any person to act as an ultimate vendor without first securing a license. (b) If a person is a supplier and an ultimate vendor, the supplier’s license may cover the ultimate vendor activities. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  159. 60152.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. License for Ultimate Vendor [60151 - 60153] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    Applications must be made on forms prescribed, prepared, and furnished by the board.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. License for Ultimate Vendor [60151 - 60153] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60152. Applications shall be made on forms prescribed, prepared, and furnished by the board. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  160. 60153.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. License for Ultimate Vendor [60151 - 60153] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    The board must license an applicant as an ultimate vendor of diesel fuel only if the applicant meets the required standards and the board is satisfied with the applicant’s state tax filing, deposit, payment, and claim history.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 3. License for Ultimate Vendor [60151 - 60153] ( Article 3 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60153. The board shall license an applicant as an ultimate vendor of diesel fuel only if the board determines that the applicant meets the necessary requirements and is satisfied with the filing, deposit, payment, and claim history for all state taxes of the applicant. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  161. 6016.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    This section defines “digital product” and lists several exclusions, and it becomes operative on January 1, 2027.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6016.1. (a) “Digital product” means prewritten computer software transferred on tangible storage media, transferred electronically, or accessed remotely. (b) “Digital product” does not include any of the following: (1) A digital asset. (2) A digital audio work. (3) A digital audiovisual work. (4) A digital book. (5) Digital infrastructure. (6) A digital video game product. (7) A digital visual work. (c) As used in this section: (1) “Computer” has the meaning defined in Section 6010.9. (2) “Computer software” has the meaning defined in Section 6010.9. (3) “Custom computer software” has the meaning defined in Section 6010.9. (4) “Digital asset” means a digital representation of value that is recorded on a cryptographically secured distributed ledger or any similar technology, as specified by the Secretary of the Treasury of the United States. (5) “Digital audio work” means a work that results from the fixation of a series of musical, spoken, or other sounds, including a ringtone or music, that is transferred electronically or accessed remotely. (6) “Digital audiovisual work” means a series of related images that when shown in succession impart an impression of motion, together with accompanying sounds, if any, that is transferred electronically or accessed remotely. (7) “Digital book” means a work that is generally recognized in the ordinary and usual sense as a book that is transferred electronically or accessed remotely. (8) “Digital infrastructure” means a cloud-based service provided remotely that allows a user to create, deploy, scale, or run the user’s own computer software on the service provider’s digital platform without managing, operating, or maintaining the user’s own infrastructure, including any hardware, software, networks, and facilities that are required to allow the user to create, deploy, scale, or run the user’s own computer software, required to complete the task. (9) “Digital video game product” means an electronic, interactive game played for entertainment purposes by manipulating an input device to produce visual feedback on a screen that is transferred electronically or accessed remotely. (10) “Digital visual work” means artwork created by using computer hardware and software processes which results in artwork in a digital format that is transferred electronically or accessed remotely. (11) “Prewritten computer software” means computer software that is held or existing for general or repeated sale or lease, even if the prewritten software was initially developed on a custom basis or for in-house use, including the combination of two or more prewritten programs. (d) This section shall become operative on January 1, 2027. (Added by Stats. 2026, Ch. 23, Sec. 10. (SB 122) Effective June 29, 2026. Operative January 1, 2027, by its own provisions.)
  162. 6016.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    This section defines “accessed remotely,” “tangible storage media,” and “transferred electronically,” and says the section becomes operative on January 1, 2027.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6016.2. (a) “Accessed remotely” means to have accessed for consideration by use of a digital code, password, or other means prewritten computer software that resides on the vendor’s server or the server of a third party. (b) “Tangible storage media” means any tangible device or material capable of storing a digital product, including, but not limited to, any internal or external drive, disk, memory card, or other item capable of storing a digital product. (c) “Transferred electronically” means obtained by the purchaser, by means other than tangible storage media, in a manner that allows the purchaser to open, view, access, download, copy, possess, store, manipulate, update, or otherwise use the digital product. (d) This section shall become operative on January 1, 2027. (Added by Stats. 2026, Ch. 23, Sec. 11. (SB 122) Effective June 29, 2026. Operative January 1, 2027, by its own provisions.)
  163. 6016.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    For this part, leased fixtures count as tangible personal property if the lessor may remove them after a breach or lease termination, unless the lessor also leases the realty.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6016.3. “Tangible personal property,” for the purpose of this part, includes any leased fixtures if the lessor has the right to remove the fixtures upon breach or termination of the lease, unless the lessor is also the lessor of the realty. (Amended by Stats. 1971, Ch. 1777.)
  164. 6016.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    For this part, “tangible personal property” does not include certain utility and communications lines or their supporting/conduit structures.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6016.5. Notwithstanding any other provision of law, “tangible personal property,” for purposes of this part, does not include telephone and telegraph lines, electrical transmission and distribution lines, and the poles, towers, or conduit by which they are supported or in which they are contained. (Added by Stats. 1965, Ch. 1960.)
  165. 60161.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. License for Highway Vehicle Operator and End Seller [60161 - 60163] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    Before becoming a qualified highway vehicle operator, a person must apply to the board for a license. The license can be issued only if the person is qualified to use dyed diesel fuel on the highway under the cited IRS rule.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. License for Highway Vehicle Operator and End Seller [60161 - 60163] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60161. (a) Every person before becoming a qualified highway vehicle operator shall apply to the board for a license authorizing the person to engage in business as a qualified highway vehicle operator. A license shall be issued only to a person who is qualified to use dyed diesel fuel on the highway by the Internal Revenue Service under Section 48.4082-4 of Title 26 of the Code of Federal Regulations. (b) If the person is already licensed as an exempt bus operator, government entity, or interstate user, the person does not need a separate qualified highway vehicle operator’s license. (Amended by Stats. 2001, Ch. 429, Sec. 61. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
  166. 60162.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. License for Highway Vehicle Operator and End Seller [60161 - 60163] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    Applications must be made on forms prescribed, prepared, and furnished by the board.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. License for Highway Vehicle Operator and End Seller [60161 - 60163] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60162. Applications shall be made on forms prescribed, prepared, and furnished by the board. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  167. 60163.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. License for Highway Vehicle Operator and End Seller [60161 - 60163] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    The board may require security before granting a license for a qualified highway vehicle operator, and the license is not transferable.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 4. License for Highway Vehicle Operator and End Seller [60161 - 60163] ( Article 4 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60163. Before granting a license authorizing a person to report the backup tax as a qualified highway vehicle operator, the board may require the person to file with the board security pursuant to Section 60401. The license issued to any qualified highway vehicle operator is not transferable and is valid until canceled or revoked. (Amended by Stats. 2001, Ch. 429, Sec. 62. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
  168. 6017.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    “In this State” or “in the State” means the exterior limits of California, including territory within those limits owned by or ceded to the United States.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6017. “In this State” or “in the State” means within the exterior limits of the State of California and includes all territory within these limits owned by or ceded to the United States of America. (Added by Stats. 1941, Ch. 36.)
  169. 60171.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 5. Denial of License [60171 - 60173] ( Article 5 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    The board may refuse to issue a license in two situations: if the applicant previously held a license under this part that was revoked for cause, or if the application is not made in good faith or by the real person in interest.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 5. Denial of License [60171 - 60173] ( Article 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60171. The board may refuse to issue any license in either of the following circumstances: (a) If the application therefor is filed by an applicant who formerly held any license under this part that, prior to the time of filing the application, has been revoked for cause by the board. (b) If the board determines that the application therefor is not filed in good faith or made by the real person in interest. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  170. 60172.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 5. Denial of License [60171 - 60173] ( Article 5 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    Before refusing a license under Section 60171, the board must give the applicant a hearing and at least 10 days’ written notice of the hearing’s time and place.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 5. Denial of License [60171 - 60173] ( Article 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60172. Prior to refusal specified in Section 60171, the board shall grant the applicant a hearing and shall give him or her at least 10 days’ written notice of the time and place thereof. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  171. 60173.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 5. Denial of License [60171 - 60173] ( Article 5 added by Stats. 1994, Ch. 912, Sec. 17. )

    Verify source ↗

    The notice under Section 60172 must be sent to the applicant at the address shown in the board’s records, and it must be given using the same method used for a deficiency determination notice under Section 60311.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 5. Denial of License [60171 - 60173] ( Article 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60173. The notice specified in Section 60172 shall be addressed to the applicant at his or her address as it appears in the records of the board, and shall be given in the manner prescribed in Section 60311 for giving notice of a deficiency determination. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  172. 6018.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

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    Certain licensed eye-care and dispensing professionals are treated as consumers and not as retailers for this part, for the listed services and materials.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6018. A licensed optometrist, physician and surgeon, pharmacist, or registered dispensing optician is a consumer of and shall not be considered a retailer within the provisions of this part as follows: (a) In the case of a licensed optometrist or physician and surgeon with respect to the ophthalmic materials used or furnished by him or her, in the performance of his or her professional services in the diagnosis, treatment or correction of conditions of the human eye, including the adaptation of lenses or frames for the aid thereof. (b) In the case of a licensed pharmacist only with respect to replacement contact lenses dispensed pursuant to Section 4124 of the Business and Professions Code. (c) In the case of a registered dispensing optician with respect to the dispensing of ophthalmic materials. (Amended by Stats. 1997, Ch. 184, Sec. 1. Effective August 4, 1997. Operative January 1, 1998, by Sec. 3 of Ch. 184.)
  173. 6018.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    A licensed veterinarian is treated as a consumer, not a retailer, for drugs and medicines used or furnished in professional services.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6018.1. A licensed veterinarian is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to, drugs and medicines used or furnished by him or her in the performance of his or her professional services. For the purposes of this section, “drugs and medicines” includes substances or preparations intended for use in the diagnosis, cure, mitigation, treatment, or prevention of disease in animals and which is commonly recognized as a substance or preparation intended for this use. The term includes legend drugs, pills and capsules (other than vitamins), liquid medications, injected drugs, ointments, vaccines, intravenous fluids, and medicated soaps if those soaps are available only to veterinarians. The term does not include vitamins, shampoos, pet foods, prescription diet foods, artificial diets, flea powders, and flea sprays. (Added by Stats. 1985, Ch. 1585, Sec. 2. Effective October 2, 1985.)
  174. 6018.10.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

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    All-volunteer fire departments can be treated as consumers, not retailers, for tangible personal property they sell if their profits are used only for their firefighting purposes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6018.10. (a) An all-volunteer fire department is a consumer, and shall not be considered a retailer within this part, of all tangible personal property sold by it, including, but not limited to, hot prepared food products and clothing, if the profits are used solely and exclusively in furtherance of the purposes of the all-volunteer fire department. (b) For purposes of this section, an “all-volunteer fire department” means an organization that meets all of the following requirements: (1) A member shall not be paid a regular salary, but a member may be compensated on an hourly or per incident basis. (2) The purpose of the organization is to protect the lives, property, and environment within a designated geographical area from fires, disasters, and emergency incidents through education, prevention, training, and emergency response. (3) The organization is regularly organized for volunteer fire department purposes and qualifies as an exempt organization, either under Section 23701d or 23701f of this code or under Section 501(c)(3) or 501(c)(4) of the Internal Revenue Code, having official recognition and full or partial support of the government of the county, city, or district in which the volunteer fire department is located, and that has functions having an exclusive connection with the prevention and extinguishing of fires within the area of the county, city, or district extending official recognition for the benefit of the public generally and to lessen the burdens of the entity of government that would otherwise be obligated to furnish that fire protection. (c) This section shall not apply if an all-volunteer fire department, in each of the two preceding calendar years, has gross receipts from the sale of tangible personal property of one hundred thousand dollars ($100,000) or more. (d) For the purpose of complying with Section 41, with respect to the tax expenditure authorized by this section, the Legislature finds and declares all of the following: (1) The specific purposes of this tax expenditure are all of the following: (A) To ensure that the entire gross amount of fundraisers continues to stay with all-volunteer fire departments and helps provide critically needed equipment and services. (B) To help all-volunteer fire departments through this critical time. (C) To ensure all-volunteer fire departments can afford necessary equipment during fire season. (2) For the purpose of aiding the Legislature in determining whether this section accomplishes the purposes described in paragraph (1), the California Department of Tax and Fee Administration shall annually estimate the revenue loss associated with the tax expenditure created by this section. (3) The California Department of Tax and Fee Administration shall report, pursuant to Section 9795 of the Government Code, the information described in paragraph (2) to the Legislature before each year beginning on or after January 1, 2026. (e) This section shall remain in effect only until January 1, 2031, and as of that date is repealed. (Amended by Stats. 2025, Ch. 212, Sec. 1. (SB 87) Effective October 1, 2025. Repealed as of January 1, 2031, by its own provisions.)
  175. 6018.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

    Verify source ↗

    Qualified veterans may file a written claim for a qualified repayment, and the board must process, certify, and report the repayments within the stated deadlines.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6018.2. (a) A qualified veteran may receive from the state a qualified repayment if all provisions of this section are satisfied. (b) The procedures set forth in this section shall be the procedure and remedy for the claims for a repayment of taxes, interest, or penalties paid by a qualified veteran under the Sales and Use Tax Law (Part 1 (commencing with Section 6001)), Section 35 of Article XIII of the California Constitution, local sales tax imposed in accordance with the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200)), and local transactions and use taxes imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)) during the eight-year period beginning on and after April 1, 2002, and before April 1, 2010. (c) (1) For purposes of this section, a “qualified veteran” means a person who meets all of the following requirements: (A) The person met the requirements of a qualified itinerant vendor as set forth in Section 6018.3 during the period in which the sales were made. (B) The person paid to the board taxes imposed under the Sales and Use Tax Law (Part 1 (commencing with Section 6001)), Section 35 of Article XIII of the California Constitution, taxes imposed in accordance with the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200)), and transactions and use taxes imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251)) during the period beginning April 1, 2002, and before April 1, 2010, for which no sales tax reimbursement was collected from customers, and also paid any interest or penalties associated with those tax liabilities. (2) “Qualified repayment” means an amount equal to the amount described in subparagraph (B) of paragraph (1), less any amounts previously refunded, credited, or paid to a qualified veteran through any means whatsoever. (d) (1) Before January 1, 2016, a qualified veteran may file a claim for a qualified repayment with the board. (2) The claim shall be in writing, and shall be completed in accordance with any instructions or regulations as the board may prescribe, including, but not limited to, proof of payment of the tax, interest, or penalties described in subparagraph (B) of paragraph (1) of subdivision (c). (3) On or before March 1, 2016, the board shall certify to the Controller the amount of qualified repayments to be made to each qualified veteran pursuant to this section. The total amount of money available to make qualified repayments shall not exceed fifty thousand dollars ($50,000). If the total amount of claims filed exceeds fifty thousand dollars ($50,000), the board shall determine the pro rata share due to each qualified veteran based on the proportion each claim bears to the total amount of claims and shall report that amount for certification. (4) There is hereby appropriated fifty thousand dollars ($50,000) from the General Fund to the board to make the payments of qualified repayments to qualified veterans. (5) No interest shall be paid on any qualified repayment made pursuant to this section. (6) (A) On or before May 1, 2016, the board shall report to the Joint Legislative Budget Committee, the Assembly Committee on Revenue and Taxation, and the Senate Committee on Governance and Finance, the name of each qualified veteran who was issued a qualified repayment pursuant to this section and the amount of the qualified repayment. (B) The requirement for submitting a report imposed under subparagraph (A) is inoperative on May 1, 2020, pursuant to Section 10231.5 of the Government Code, and the report shall be submitted in compliance with Section 9795 of the Government Code. (7) Upon notification by the board, the Controller shall transfer any balance remaining from the amount appropriated in paragraph (4) back to the General Fund. (Added by Stats. 2014, Ch. 643, Sec. 2. (AB 919) Effective January 1, 2015.)
  176. 6018.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

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    A licensed chiropractor is treated as a consumer, not a retailer, for certain items used in professional services.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6018.4. A licensed chiropractor is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to, vitamins, minerals, dietary supplements, and orthotic devices used or furnished by him in the performance of his professional services. (Added by Stats. 1978, Ch. 1182.)
  177. 6018.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

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    A licensed podiatrist is treated as a consumer, not a retailer, for certain prosthetic materials and inlays used in treating or correcting foot conditions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6018.5. A licensed podiatrist is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to, the prosthetic materials and inlays used or furnished by him in the performance of his professional services in the diagnosis, treatment, or correction of conditions of the human foot, including the adaptation of arch supports or special footgear for the aid thereof. (Added by Stats. 1961, Ch. 17.)
  178. 6018.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

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    Some garment-alteration businesses are treated as consumers, not retailers, for property used in altering clothing, and sales tax does not apply to the covered alteration charges.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6018.6. (a) Any person who received no more than 20 percent of his or her total gross receipts from the alteration of garments during the preceding calendar year is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to, property used or furnished by that person in altering new or used clothing, provided that both of the following apply: (1) That person operates a location or locations as a pickup and delivery point for garment cleaning, or provides spotting and pressing services on the premises but not garment cleaning, or operates a garment cleaning or dyeing plant on the premises. (2) Seventy-five percent or more of that person’s total gross receipts represent charges for garment cleaning or dyeing services. (b) Sales tax shall not apply to the charges for alterations specified in subdivision (a). However, that person is a retailer of any other tangible personal property sold to consumers in the regular course of business and sales tax shall apply to the gross receipts from those sales. (c) For the purpose of this section: (1) “Cleaning” means wet cleaning and drycleaning. (2) “Wet cleaning” means the process of cleaning a garment by immersion in water, or by applying manually or by any mechanical device, water, or any detergent and water, or by spraying or brushing the garment with water or water and any detergent, or water vapor, or steam, and includes self-service or coin-operated equipment in whole or in part. (3) “Drycleaning” means the process of cleaning or renovating wearing apparel, feathers, furs, hats, fabrics, household items, or textiles by immersion and agitation, spraying, vaporization, or immersion only, in a volatile, commercially moisture-free solvent or by the use of a volatile or inflammable product, applied either manually or by means of a mechanical appliance and including self-service or coin-operated equipment in whole or in part. (4) “Dyeing” means the process of coloring wearing apparel, feathers, furs, hats, fabrics, or textiles by the use of aniline dyes, mordants, or acids, with or without steam, excluding, however, the use of any dye or combination of dyes which is directly soluble or dispersible in water and which does not require chemical alteration of its structure for application, where that dye or combination of dyes is applied to cotton, viscose rayon, or cuprammonium rayon other than wearing apparel. (5) “Spotting” means the process of removing spots or stains or localized areas of soil from a garment, either before or after, and with or without drycleaning or wet cleaning, by brushing, spraying, or other means of manual or mechanical application, other than immersion, with water, detergents, and volatile or inflammable solvents, chemicals, or any, or all of them. (6) “Pressing” means the process of restoring the garment to the original shape, dimensions, or contour thereof, or to those in which the same was received from the customer, or as directed by the customer, and the removal of wrinkles, stresses, bulges, and impressions, imprint marks and shine, from a garment by the application of pressure, heat, moisture, water vapor, or steam, or all of them, whether applied manually, or by any mechanical means. (Amended by Stats. 2010, Ch. 328, Sec. 212. (SB 1330) Effective January 1, 2011.)
  179. 6018.7.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

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    A licensed hearing aid dispenser is treated as a consumer, not a retailer, for hearing aids sold or furnished by that dispenser.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6018.7. A licensed hearing aid dispenser is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to hearing aids sold or furnished by him or her. (Added by Stats. 1984, Ch. 1576, Sec. 1. Effective September 30, 1984. Operative January 1, 1985, by Sec. 3 of Ch. 1576.)
  180. 6018.8.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

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    The Department of Transportation is treated as a consumer, not a retailer, for certain passenger transportation vehicle sale-and-leaseback transactions.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6018.8. The Department of Transportation is a consumer of, and shall not be considered a retailer within the provisions of this part with respect to, passenger transportation vehicles, including, but not limited to, rail passenger cars, locomotives, other rail vehicles, bus and van fleets, and ferryboats, which it sells to and leases back from any person pursuant to Article 4 (commencing with Section 14060) of Chapter 1 of Part 5 of Division 3 of Title 2 of the Government Code. (Added by Stats. 1984, Ch. 1510, Sec. 2. Effective September 28, 1984.)
  181. 60180.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 6. Revocation of License [60180 - 60186] ( Article 6 added by Stats. 1994, Ch. 912, Sec. 17. )

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    The board may revoke a person’s license if the person fails to comply with this part or with the board’s rules or regulations.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 6. Revocation of License [60180 - 60186] ( Article 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60180. The board may revoke the license of any person who refuses or neglects to comply with any provision of this part or any rule or regulation of the board prescribed and adopted under this part. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  182. 60181.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 6. Revocation of License [60180 - 60186] ( Article 6 added by Stats. 1994, Ch. 912, Sec. 17. )

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    The board may revoke listed diesel-fuel licenses if the holder stops, or does not engage in, the activity tied to that license.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 6. Revocation of License [60180 - 60186] ( Article 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60181. The board may revoke any of the following licenses: (a) Any supplier’s license held by a person who does not engage in, or who discontinues, the removal, entry, or sale of diesel fuel, producing of blended diesel fuel, owning or holding inventory position of diesel fuel, or owning or operating a refinery or terminal as any of the following: (1) A blender, as defined in Section 60012. (2) An enterer, as defined in Section 60013. (3) A positionholder, as defined in Section 60010. (4) A refiner, as defined in Section 60011. (5) A terminal operator, as defined in Section 60009. (6) A throughputter, as defined in Section 60035. (b) Any interstate user’s license held by a person who does not engage in, or who discontinues, using diesel fuel as an “interstate user” as defined in Section 60111. (c) Any ultimate vendor’s license held by a person who does not engage in, or who discontinues, selling undyed diesel fuel as an “ultimate vendor” as defined in Section 60036. (d) Any exempt bus operator’s license held by a person who does not engage in, or who discontinues, using diesel fuel as an “exempt bus operator” as defined in Section 60040. (e) Any qualified highway vehicle operator’s license held by a person who does not engage in, or who discontinues, the delivery of diesel fuel subject to the backup tax into fuel tanks of diesel-powered highway vehicles as a qualified highway vehicle operator as defined in Section 60027. (f) Any government entity’s license held by a government entity that does not engage in, or that discontinues using diesel fuel in, the operation of a diesel-powered highway vehicle upon the state’s highways. (Amended by Stats. 2001, Ch. 429, Sec. 63. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
  183. 60182.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 6. Revocation of License [60180 - 60186] ( Article 6 added by Stats. 1994, Ch. 912, Sec. 17. )

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    Before revoking a license, the board must notify the licensee and give the licensee 10 days to show cause why the license should not be revoked.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 6. Revocation of License [60180 - 60186] ( Article 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60182. Prior to revoking any license, the board shall notify the licensee to show cause, within 10 days after the notice is given, why his or her license should not be revoked. The notice shall be given in the manner prescribed in Section 60311 for giving notice of a deficiency determination. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  184. 60183.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 6. Revocation of License [60180 - 60186] ( Article 6 added by Stats. 1994, Ch. 912, Sec. 17. )

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    The board may cancel a license under this part when it is surrendered, and must let the person show cause before revoking a license.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 6. Revocation of License [60180 - 60186] ( Article 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60183. The board may cancel any license issued under this part immediately upon surrender thereof, but before revoking a license, the board shall allow the person an opportunity to show cause as provided in Section 60182. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  185. 60184.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 6. Revocation of License [60180 - 60186] ( Article 6 added by Stats. 1994, Ch. 912, Sec. 17. )

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    If a diesel fuel license is revoked or cancelled, or the business stops, any remaining diesel fuel is treated as removed, entered, sold, delivered, or used, and it may be subject to jeopardy determination if the board thinks that is needed to protect tax payment.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 6. Revocation of License [60180 - 60186] ( Article 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60184. Upon revocation or cancellation of the license of the person or his or her cessation of business, all diesel fuel remaining in his or her possession or ownership shall be deemed removed, entered, sold, delivered, or used and subject to jeopardy determination as provided in Section 60330 if, in the judgment of the board, it is necessary to ensure payment of the tax with respect to the removal, entry, sale, delivery, or use of the diesel fuel. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  186. 60185.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 6. Revocation of License [60180 - 60186] ( Article 6 added by Stats. 1994, Ch. 912, Sec. 17. )

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    After a license revocation, the board must reinstate the permit once the person pays the determined tax, interest, penalties, and a $50 reinstatement fee and complies with this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 6. Revocation of License [60180 - 60186] ( Article 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60185. Subsequent to the revocation of the license of a person, the board shall reinstate the permit when the person pays the amount of tax determined, together with interest and penalties, fully complies with this part, and pays a fee of fifty dollars ($50) to the board for reinstatement. The fee shall not be subject to refund except as provided in Section 60521. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  187. 60186.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 6. Revocation of License [60180 - 60186] ( Article 6 added by Stats. 1994, Ch. 912, Sec. 17. )

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    A person must not operate in the state after their license has been revoked.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 6. Revocation of License [60180 - 60186] ( Article 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60186. It is unlawful for any person to operate in this state after a license has been revoked. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  188. 6019.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

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    A person or business that makes more than two retail sales of tangible personal property in any 12-month period is treated as a retailer under this part.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6019. Every individual, firm, copartnership, joint venture, trust, business trust, syndicate, association or corporation making more than two retail sales of tangible personal property during any 12-month period, including sales made in the capacity of assignee for the benefit of creditors, or receiver or trustee in bankruptcy, shall be considered a retailer within the provisions of this part in his or its individual, firm, copartnership, joint venture, trust, business trust, syndicate, associate or corporate capacity. (Added by Stats. 1951, Ch. 870.)
  189. 60190.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 7. Licensing of Locations [60190- 60190.] ( Article 7 added by Stats. 1994, Ch. 912, Sec. 17. )

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    People who must be licensed by the board must give the board names and addresses of all in-state agents, office or business locations in the state, and any other information the board requires.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 5. Licenses [60131 - 60190] ( Chapter 5 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 7. Licensing of Locations [60190- 60190.] ( Article 7 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60190. Every person required to be licensed by the board shall provide the board with the names and addresses of all agents operating in this state, the location of all offices or other places of business in this state, and any other information as the board may require. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  190. 602.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. Assessment Roll [601 - 623] ( Article 6 enacted by Stats. 1939, Ch. 154. )

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    The local assessment roll must list specified property and valuation details, and the assessor does not have to maintain email addresses.

    ## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 3. Assessment Generally [401 - 681] ( Chapter 3 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 6. Assessment Roll [601 - 623] ( Article 6 enacted by Stats. 1939, Ch. 154. ) ## 602. This local roll shall show: (a) The name and address, if known, of the assessee. The assessor is not required to maintain electronic mail addresses. (b) Land, by legal description. (c) A description of possessory interests sufficient to identify them. (d) Personal property. A failure to enumerate personal property in detail does not invalidate the assessment. (e) The assessed value of real estate, except improvements. (f) The assessed value of improvements on the real estate. (g) The assessed value of improvements assessed to any person other than the owner of the land. (h) The assessed value of possessory interests. (i) The assessed value of personal property, other than intangibles. (j) The revenue district in which each piece of property assessed is situated. (k) The total taxable value of all property assessed, exclusive of intangibles. (l) Any other things required by the board. (Amended by Stats. 1999, Ch. 941, Sec. 13. Effective January 1, 2000.)
  191. 6020.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. )

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    Producers of X-ray films or photographs used to diagnose human medical or dental conditions are treated as the consumers of the materials and supplies used to make them, except when the products are used purely for cosmetic purposes.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 1. SALES AND USE TAXES [6001 - 7176] ( Part 1 added by Stats. 1941, Ch. 36. ) ## CHAPTER 1. General Provisions and Definitions [6001 - 6024] ( Chapter 1 added by Stats. 1941, Ch. 36. ) ## 6020. Producers of X-ray films or photographs for the purpose of diagnosing medical or dental conditions of human beings, excluding use of those products for purely cosmetic purposes, are the consumers of materials and supplies used in the production thereof. (Amended by Stats. 1982, Ch. 301, Sec. 1. Effective June 22, 1982. Operative October 1, 1982, by Sec. 3 of Ch. 301.)
  192. 60201.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )

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    Suppliers must file diesel fuel tax returns with the board and send payment for tax due by the last day of the following calendar month.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60201. Each supplier shall prepare and file with the board a return in the form as prescribed by the board, which may include, but not be limited to, electronic media showing the total number of gallons of diesel fuel removed, entered, or sold by him or her within this state during each calendar month, or the monthly period ended during that calendar month as the board may authorize, the amount of tax due for the month covered by the return, and any other information as the board deems necessary for the proper administration of this part. The person shall file the return on or before the last day of the calendar month following the monthly period to which it relates, together with a remittance payable to the board for the amount of tax due for that period, less whatever amounts may have been paid theretofore for the same period because of weekly returns. To facilitate the administration of this part, the board may require the filing of the returns for other than monthly periods. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the board. (Amended by Stats. 2002, Ch. 459, Sec. 36. Effective January 1, 2003.)
  193. 60201.1.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )

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    Certain taxpayers must file a return with the board by September 30, 1995, using board-prescribed forms, and include specified fuel and tax information with a remittance for the tax due.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60201.1. Each person subject to the tax imposed under Section 60050.1, on or before September 30, 1995, shall prepare and file with the board, on forms prescribed by the board, a return showing the total number of gallons of undyed diesel fuel owned by the person on July 1, 1995, for which a tax has not been imposed under Part 3 (commencing with Section 8601) as in effect on June 30, 1995, the amount of the tax imposed, and any other information that the board deems necessary for the proper administration of this part. The return shall be accompanied by a remittance payable to the board in the amount of tax due. (Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)
  194. 60201.2.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )

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    A supplier selling taxable diesel fuel must collect the diesel fuel tax from the purchaser. If the purchaser elects, the tax payment may be remitted to the supplier on agreed terms or by a deadline, and the election is conditioned on electronic funds transfer for all tax remittances.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60201.2. A supplier who sells taxable diesel fuel shall collect from the purchaser the diesel fuel tax imposed under Section 60050. At the election of the purchaser, the payment of the diesel fuel tax owed on every gallon of diesel fuel purchased from a supplier shall be remitted to the supplier on terms agreed upon between the purchaser and the supplier or on or before five working days before the last day of the calendar month following the monthly period to which it relates. This election shall be subject to a condition that the purchaser’s remittances of all amounts of tax due to the seller shall be paid by electronic funds transfer. The purchaser’s election may be terminated by the seller if the purchaser does not make timely payments to the seller as required by this section. This section shall not apply where the purchaser is required by a supplier to pay cash or cash equivalent for diesel fuel purchases. (Amended by Stats. 1997, Ch. 76, Sec. 11. Effective July 16, 1997.)
  195. 60201.3.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )

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    A supplier may get a credit or relief for diesel fuel tax tied to worthless, written-off accounts, but must later report and pay tax on any amounts that are collected. The board may also require delinquency reports, and certain unpaid customers become liable for the tax, penalties, and interest.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60201.3. (a) A supplier is relieved from liability for diesel fuel tax insofar as the sales of the diesel fuel are represented by accounts which have been found worthless and charged off for income tax purposes. If the supplier has previously paid the amount of the tax, he or she may, under the rules and regulations prescribed by the board, take a credit in that amount. If those accounts are thereafter in whole or in part collected by the supplier, the gallons of diesel fuel represented by the amounts collected shall be included in the first return filed after that collection and the amount of the tax thereon shall be paid with the return. The board may, at its option, require the supplier to submit periodic reports listing accounts delinquent for a 90-day period or more. (b) Any customer of a supplier who has failed to pay for diesel fuel purchased and for which the supplier has been allowed a credit under subdivision (a) is liable to the state for the diesel fuel tax as an unlicensed supplier and the tax, applicable penalties, and interest become immediately due and payable under the unlicensed persons provisions contained in Article 6 (commencing with Section 60360) of Chapter 6. The notice of determination issued under Section 60361 shall be given to the customer within three years of the last day of the calendar month following the reporting period for which the supplier took a credit for the tax previously paid on the customer’s account or within three years after the date a refund of the tax was paid. (Amended by Stats. 2006, Ch. 364, Sec. 40. Effective January 1, 2007.)
  196. 60201.4.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )

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    Certain persons subject to the storage tax must file a return with the board by January 1, 2018, in the board’s prescribed form, and include a remittance for the tax due.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60201.4. On or before January 1, 2018, each person subject to the storage tax imposed under Section 60050.2 shall prepare and file with the board, in a form prescribed by the board, a return showing the total number of gallons of tax-paid diesel fuel owned by the person on November 1, 2017, the amount of the storage tax, and any other information that the board deems necessary for the proper administration of this part. The return shall be accompanied by a remittance payable to the board in the amount of tax due. (Added by Stats. 2017, Ch. 5, Sec. 34. (SB 1) Effective April 28, 2017.)
  197. 60202.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )

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    Interstate users must file diesel fuel tax returns with the board, pay any tax due with the return, and use the board’s required form and authentication method.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60202. (a) Each interstate user shall prepare and file with the board a return in the form as prescribed by the board, which may include, but not be limited to, electronic media showing the amount of diesel fuel used during the quarterly reporting period by the interstate user in this state, the amount of any tax due, and any other information as the board may require for the administration of this part. The return shall be filed with the board on or before the last day of the calendar month following the close of the quarterly period to which it relates, together with a remittance payable to the board of the amount of tax due. To facilitate the administration of this part, the board may require the filing of returns for other than quarterly periods. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the board. (b) An interstate user subject to the tax imposed by Section 60115 shall be allowed a credit against the amount of tax due on his or her return for an amount equal to the tax imposed by Section 60115 on diesel fuel purchased in this state in that same return period for use in the operation of a qualified motor vehicle. No credit shall be allowed unless the tax imposed by Section 60050 and the taxes imposed by Part 1 (commencing with Section 6001) and Part 1.5 (commencing with Section 7200) of Division 2 of the Revenue and Taxation Code and Section 35 of Article XIII of the California Constitution have been paid upon the purchase of the diesel fuel by the interstate user to a diesel vendor in this state. When the amount of the credit for any return period exceeds the amount of tax due for the return period, the excess shall be allowed as a credit against the amount of tax due for succeeding reporting periods or shall be refunded. (c) Credits and refunds allowed pursuant to subdivision (b) shall be charged against the Motor Vehicle Fuel Account to the extent the total amount of credits and refunds allowed to all taxpayers for the fiscal year does not exceed the combined amounts due under subdivisions (a) and (b) of Section 60115. To the extent the total amount of credits and refunds allowed to all taxpayers for the fiscal year pursuant to subdivision (b) exceeds the combined amounts due under subdivisions (a) and (b) of Section 60115, the credits and refunds shall be charged against the Motor Vehicle Fuel Account as to the amount of the credits and refunds established under subdivision (a) of Section 60115 and shall be charged against the Retail Sales Tax Fund as to the amount of the credits and refunds established under subdivision (b) of Section 60115. (Amended by Stats. 2002, Ch. 459, Sec. 37. Effective January 1, 2003.)
  198. 60204.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )

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    Terminal operators must file monthly reports with the board in the board-prescribed form, unless the board approves an alternative IRS-consent method.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60204. (a) Each terminal operator shall prepare and file with the board a report in the form as prescribed by the board, which may include, but not be limited to, electronic media showing, for the calendar month, or that monthly period ended during the calendar month as the board may authorize, the following: (1) The name and license number of each person that is a positionholder at each terminal it operates. (2) The amount of diesel fuel received at each terminal it operates. (3) The identity of each positionholder with respect to the rack removals of diesel fuel from each terminal it operates and the volume and dates of the removals. (4) The amount of diesel fuel stored at each terminal it operates. (5) The destination (by state) of all diesel fuel removed at a terminal rack of each terminal it operates, to the extent that information has been provided to the terminal operator. (6) Any other information required by the board for the proper administration of this part. The terminal operator shall file the report on or before the last day of the month following the monthly period to which it relates. To facilitate the administration of this part, the board may require the filing of the reports for other than monthly periods. Reports shall be authenticated in a form or pursuant to methods as may be prescribed by the board. (b) Upon written approval of the board, a terminal operator may satisfy the requirements of subdivision (a) above by executing and providing to the board a consent and authorization for the Internal Revenue Service to provide to the board under Section 6103 of the Internal Revenue Code, the return filed by the terminal operator under Section 48.4101-2 of Title 26 of the Code of Federal Regulations. The board may, in its sole discretion, rescind its approval and require a terminal operator to file reports as specified in subdivision (a). (Amended by Stats. 2002, Ch. 459, Sec. 38. Effective January 1, 2003.)
  199. 60204.5.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )

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    Pipeline operators and vessel operators must file board-prescribed diesel fuel reports by the end of the next month, unless the board approves an alternative IRS-based filing method.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60204.5. (a) Each pipeline operator and vessel operator shall prepare and file with the board a report in the form as prescribed by the board, which may include, but not be limited to, electronic media showing, for the calendar month, or that monthly period ended during the calendar month as the board may authorize, all of the following: (1) The amount of diesel fuel delivered to each terminal or refinery. (2) The location of the terminal or refinery where the diesel fuel was delivered. (3) The date of delivery. (4) Any other information required by the board for the proper administration of this part. The pipeline operator and vessel operator shall file the report on or before the last day of the month following the monthly period to which it relates. To facilitate the administration of this part, the board may require the filing of the reports for other than monthly periods. Reports shall be authenticated in a form or pursuant to methods as may be prescribed by the board. (b) Upon written approval of the board, a pipeline operator and vessel operator may satisfy the requirements of subdivision (a) by executing and providing to the board a consent and authorization for the Internal Revenue Service to provide to the board under Section 6103 of the Internal Revenue Code, the return filed by the pipeline operator and vessel operator under Section 48.4101-2 of Title 26 of the Code of Federal Regulations. The board may, in its sole discretion, rescind its approval and require a pipeline operator and vessel operator to file reports as specified in subdivision (a). (Added by Stats. 2001, Ch. 429, Sec. 65. Effective October 2, 2001. Operative January 1, 2002, by Sec. 78 of Ch. 429.)
  200. 60204.6.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. )

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    Train operators must file a board-prescribed report about diesel fuel deliveries and authenticate it as the board requires.

    ## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 31. DIESEL FUEL TAX LAW [60001 - 60709] ( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) ## CHAPTER 6. Determinations and Payments [60201 - 60366] ( Chapter 6 added by Stats. 1994, Ch. 912, Sec. 17. ) ## ARTICLE 1. Returns and Payments [60201 - 60212] ( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) ## 60204.6. Each train operator shall prepare and file with the board a report in the form as prescribed by the board, which may include, but not be limited to, electronic media showing, for the calendar month, or that monthly period ended during the calendar month as the board may authorize, all of the following: (a) The amount of diesel fuel delivered into, out of, or within this state. (b) The location where the diesel fuel was delivered. (c) The date of delivery. (d) Any other information required by the board for the proper administration of this part. The train operator shall file the report on or before the last day of the month following the monthly period to which it relates. To facilitate the administration of this part, the board may require the filing of the reports for other than monthly periods. Reports shall be authenticated in a form or pursuant to methods as may be prescribed by the board. (Added by Stats. 2008, Ch. 306, Sec. 9. Effective January 1, 2009.)

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